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2011 (12) TMI 321 - ITAT AMRITSAR
Deduction under 80IB - Return filed on 9.01.07 against due date on 31.10.06 - Assessee: 139(4) was in the nature of proviso to section 139(1) and that the due date for furnishing return of income u/s 139 would automatically get extended by period prescribed u/s 139(4) - Held That:- Judgment of CIT v. Jagriti Aggarwal [2011 (10) TMI 279 - PUNJAB AND HARYANA HIGH COURT ], is in respec to Sec 54 and has no in the instant case. Decided against assessee.