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1 - 9 of 9 (0.26 seconds)M/S. The Sant Taluka Teachers Co.-Op. ... vs The Acit, Panchmahal Circle,, Godhra on 29 August, 2018
The Income Tax Act, 1961
The Finance Act, 2018
The Code of Civil Procedure, 1908
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 250 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Chirakkal Service Co-Operative ... vs The Commissioner Of Income Tax on 28 February, 2013
7. We have heard the contentions of the Ld. DR and perused the material
on record. We note that in the case of Chirakkal Service Co-Operative
Bank Ltd. Kannur v. CIT 2016] 68 taxmann.com 298 (Kerala), the
Kerala High Court held that a return filed by assessee beyond period
stipulated under section 139(1) or 139(4) or under section 142(1) or section
148 can also be accepted and acted upon for entertaining claim raised under
section 80P provided further proceedings in relation to such assessments are
pending in statutory hierarchy of adjudication in terms of provisions of Act.
We note that the instant case, there was approximately a two-month delay in
filing the return of income by the assessee for the respective assessment
years A.Y. 2018-19 & A.Y. 2019-20 and therefore looking into the totality
of facts, in the interests of justice, we are restoring the case to the file of the
Ld. CIT(Appeals) for fresh adjudication on merits of the case after giving
due opportunity of hearing to the assessee for both the assessment years
A.Y. 2018-19 & A.Y. 2019-20.
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