2009 (1) TMI 872 - HC - Income Tax

Summary

The Bombay High Court dismissed the appeal regarding non-submission of Form No.10-CCAC with the original return of income, stating that it was a procedural issue and the claim of the assessee should not have been negated. The CIT (Appeal) had allowed the appeal, which was confirmed by ITAT. The court upheld this decision, stating that the view taken was correct.