2013 (4) TMI 1002

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..... perative society has filed present appeal against the order of CIT(A), Kozhikode dated 21-09-2012 and pertains to assessment year 2009-10. 2. The ld.counsel for the assessee filed an application for adjournment on the ground that Shri T.M. Sridharan, the ld.senior advocate is out of station. However, this Tribunal find that the issue on merit is covered against the assessee by the order of this Tr .....

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..... his case has also appeared before the bench in one of the cases in the order dated 31-03-2013 in Kadachira Service Cooperative Bank Ltd and others (supra). This Tribunal, after considering the provisions of section 80A(5) of the Act found that unless the assessee filed the return of income u/s 139(1) or 139(4) or within the time specified in notice issued u/s 142(1) or 148 of the Act, the assessee .....

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