Ishar Dass Sahni & Sons vs Deputy Commissioner Of Income-Tax on 22 May, 2000
184 does not place any restriction on submission of the said certified copy along with a return of income under s. 139(4) or 139(5). If an assessee does so, it can be said to have complied with the provisions of s. 184(2). Incidentally, this view finds support from the decision of the Tribunal. Delhi Bench (SMC) in the case of ITO vs. D.M. Enterprises (1998) 61 TTJ (Del) 423 : (1998) 67 ITD 123 (Del).