Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1993 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (3) TMI 17 - HC - Income TaxExtract: .......ess negligent assessee filing his return of loss under section 139(4) shall stand deprived of the same benefit though in his case the blame is of lesser degree. For the reasons aforesaid, we answer the question referred to in this case in the affirmative and in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
|