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1 - 5 of 5 (0.33 seconds)Om Sudarshan Chs Ltd., Mumbai vs Ito 17(1)(5), Mumbai on 29 October, 2020
5. Vide order sheet noting dated 30.01.2015, assessee was asked to explain
why the said claim of Rs.20,45,000/- should not be disallowed as the same was
not claimed in the original return of income filed belated not claiming the
amount of Rs.20,45,000/-. In this regard, the assessee's representative vide
letter dated 06.02.2015 stated that the assessee has filed Income Tax Return of
A.Y 2012-13 vide acknowledgement No. 504449150290912 on 29.09.2012.
The ITR and ITR-V of that return is attached. But, the assessee does not have
e-receipt of the same. The due date of filing return for the assessee is
01.10.2012 as it is required to get its accounts audited under Co-operative
Societies Act. After that, assessee has filed revised return vide
acknowledgement No. 513943340171012 on 17.10.2012 to correct some
errors in the original return. After that, assessee came to know about one
judgment of Jal Darshan CHS Ltd vs The Income-tax Officer and as per that it
had again filed revised return on 01.04.2013. The CPC has considered the
return filed on 17.10.2012 as original return.
The Code of Civil Procedure, 1908
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Co-Operative Societies Act, 1912
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