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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Defective return 139(9) - return was filed by the assessee ...


Tribunal Dismisses Appeal Due to Defective Return Filed u/s 139(9) Without Audit Report or Accounts.

May 19, 2018

Case Laws     Income Tax     HC

Defective return 139(9) - return was filed by the assessee without accompanying completed audit report and its accounts - Assessee failed to request all the authorities for condonation of delay - Tribunal thus correctly rejected the assessee's appeal on this score. - HC

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