Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (10) TMI 81 - ITAT DELHI-BExtract: .......en before the assessment proceedings were initiated and 3. That the Hon ble Delhi High Court in O.P. Malhotra s case has in terms stated that a return under section 139(4A) can be revised and since the audit report was appended with the return of10-10-1985the requirement of section 12A(b) stood completed. 10. In the result, the appeal is dismissed.
|