Bombay) takes note of section 80A (5) r.w.s. 80AC to
hold that the taxpayer concerned must file his section 139(1) return making
Assessing Officer's
contention of not considered the provision of section 80AC of the
Income Tax Act, 1961.
II. Procedural Grounds
4) The Appellant
Divyadatta Digamber Nagari Sah. ... vs Income-Tax Officer, Ward - 3,, Satara on 1 June, 2022
considering the
provisions of section 80A(5) r.w.s 80AC. The claim was rejected
primarily on the ground that it cannot be entertained except