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2011 (12) TMI 64 - HC - Income TaxInvalid return- e-filing of the return- ITRV Form had not been received at Centralized Processing Center though several times sent by ordinary post- Held that:- Section 139 (9) stipulates that where the assessee rectifies the defect after the expiry of the said period of fifteen days or the further period allowed, but before the assessment is made, the Assessing Officer may condone the delay and treat the return as a valid return. Since the order of assessment in present case has still not been passed hence the assessee is permitted to file a verification of the return before the Assessing Officer within a period of one week from date of order. The Petition of the assessee is allowed.
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