Home Case Index All Cases Income Tax Income Tax + SCH Income Tax - 1999 (3) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (3) TMI 19 - SC ORDERWhether a return filed and accepted in pursuance of an order made u/s 146, can be treated as a return filed u/s 139 - held that where a best judgment assessment is set aside u/s 146 on the Income-tax Officer being satisfied that the assessee was prevented by sufficient cause from making a return required u/s 139(2), he naturally has to receive the return filed along with the application u/s 146. Such return would then be a return filed u/s 139 for the purpose of s. 80 as it then stood
|