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1 - 5 of 5 (0.18 seconds)The Income Tax Act, 1961
B.B. Danganavar vs Income-Tax Officer, Special Survey ... on 9 February, 1967
(a) As all three years loss returns were filed out of time allowed u/s 139(3) hence the
returns are non-est. The provision of sec. 139(4) does apply to loss returns. The
decision of the Hon'ble Supreme Court in B.B. Danganavar Vs. I.T.O, reported in 65
ITR 370 (SC) at 377 and the decision of the Hon'ble Gauhati High Court in the case
of MP Industries Pvt. Ltd vs. CIT reported in 222 ITR page 328 at page 332 and 333
are cited, the decisions of the same are mentioned in paper Book pages 2 & 3.
Phillips India Ltd. (Earlier Punjab ... vs Asstt. Commissioner Of Income Tax on 21 October, 2004
(a) As all three years loss returns were filed out of time allowed u/s 139(3) hence the
returns are non-est. The provision of sec. 139(4) does apply to loss returns. The
decision of the Hon'ble Supreme Court in B.B. Danganavar Vs. I.T.O, reported in 65
ITR 370 (SC) at 377 and the decision of the Hon'ble Gauhati High Court in the case
of MP Industries Pvt. Ltd vs. CIT reported in 222 ITR page 328 at page 332 and 333
are cited, the decisions of the same are mentioned in paper Book pages 2 & 3.
Section 143 in The Income Tax Act, 1961 [Entire Act]
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