Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1767 - HC - Income TaxClaim of carry forward of the loss as the return having been filed in Saral Form 2-D by the due date - change inform - Whether in view of Section 139 (1) read with Section 139 (3) of the Income Tax Act, the return in the prescribed From ITR (5) having been admittedly filed on 23.12.2008, i.e. beyond the due date, no claim can be legally allowed in respect of carry forward of the losses? - HELD THAT:- The Tribunal has recorded a clear finding of fact that the assessee had filed its returns within the time limit, although the Form, which it had used is the old Form. The assessee has not sought to gain any unfair advantage in this matter by filing in the old Form and he did later on comply with the conditions of the new Form and it appears that the same return was filed. No reason to interfere in the order passed by the Tribunal.
|