Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1980 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (9) TMI 113 - ITAT CALCUTTA-EExtract: .......interpreting the words in the prescribed manner as found in that case it has to be held that the time element was not the essence of that phrase. If so it would be open to the ITO to accept an application beyond the time. In view of this we also direct the ITO to take note of that application and process it. 7. In the result, the appeal is allowed.
|