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2014 (4) TMI 278 - HC - Income TaxRejection of application of condonation of delay in filing the income-tax return and refund claim – jurisdiction of CIT to condone the delay in the matter of effecting refund of TDS - Held that:- The audit of the appellant was done and the report of the audit was submitted on June 19, 2009 – the CIT has rightly held that the accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) of the Act - change of management cannot be a ground to condone the delay – there is no substance in the appeal – Decided against Assessee.
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