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2002 (7) TMI 43 - HC - Income TaxApplication For Extension Of Time for filing the return- once the assessee has applied for extension of time on Form No. 6 and if at application has not been disposed of or rejected, the presumption will be that the time has been extended and if the assessee has filed the return on or before the extended time prayed for, the return shall be taken to be filed on or before the due date. In this case, when the application has been submitted for extension of time on June 28, 1985, and that has not been rejected, it shall be presumed that the time has been extended till September 30, 1985, and, in this case, admittedly, the returns are filed on August 5, 1985, therefore, it cannot be said that the returns are not filed on or before the due date. - In our view, the Tribunal has committed an error in disallowing the claim of the assessee holding that the returns are not filed on or before the due date.
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