TMI Blog2009 (1) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... to be proper reasoning as to why in all cases it cannot be accompanied by audit report. For meeting the practical difficulties of the assessee, it is not necessary that in all cases, it must be accompanied by the audit report. - 405 of 2008 - - - Dated:- 5-1-2009 - DEEPAK VERMA and K. RAMANNA JJ. M. V. Seshachala for the appellants. JUDGMENT 1. Heard Sri M. V. Seshachala, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income ; but later on, the same was filed. The hon'ble Calcutta High Court allowed relief to the assessee holding that the Assessing Officer should have given time to file the audit report. In the case of CIT v. Shahzedanand Charity Trust [1997] 228 ITR 292, the Punjab and Haryana High Court held that the audit report under section 12A(b) can be furnished at the appellate stage. In the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Punjab and Haryana High Court, it has been held that the same could have been furnished even at the appellate stage. 7. Whereas in the case in hand, the audit report was filed at the appellate-stage, even though wrongly recorded by the Tribunal that it was filed before the Assessing Officer. 8. Sub-section (7) of section 80-IA of the Act also does not cast any obligation on the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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