THEGANAHALLY RAMAKRISHNA RAMESHA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-4(2), VISAKHAPATNAM

In the result, all the appeals of the assessees are allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

36 of the Act by inserting another explanation to the said clause to clarify that the provision of section 43B does not apply and deemed to never have been applied for the purposes of determining the ―due date‖ under this clause; and (ii) amend section 43B of the Act by inserting Explanation 5 to the said section to clarify that