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2019 (10) TMI 235 - ITAT CHANDIGARHClaim u/s 80IC - return was not filed u/s 139(1) - belated return of income was filed u/s 139(4) - HELD THAT:- Considering the peculiar facts and circumstances of the case and position of law as canvassed by the parties before the Bench, we hold that the claim of the assessee could not be ousted on the fact that the return was filed within the extended period of sub section(4) of Section 139. Accordingly, we hold that the assessee deserves to succeed in principle. See M/S SYMBIOSIS PHARMACEUTICALS P. LTD. VERSUS THE DCIT, CIRCLE, YAMUNA NAGAR [2017 (11) TMI 1361 - ITAT CHANDIGARH] - Decided in favour of the assessee.
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