2020 (1) TMI 876 - SCH - Income Tax

Revised return filed - audit report u/s 44AB - HELD THAT - Assessee did not file any return accompanied by audit report pursuant to notice issued u/s 142 of the Income Tax Act. Hence, these appeals fail and are dismissed.

Summary

The Supreme Court dismissed the appeals as the appellant did not file a return with an audit report as required by the Income Tax Act. The appellant can still pursue remedy before ITAT on merits. Pending applications were disposed of.