2013 (11) TMI 735

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..... – Held that:- Reliance has been placed on the judgment in the case of Commissioner of Income-Tax Versus Jaideep Industries [1989 (4) TMI 35 - PUNJAB AND HARYANA High Court] - No escape from the conclusion that the requirement of the audit report being filed along with the return of income is rendered mandatory by the provisions thereof - Deduction claimed shall not be admissible unless the assess .....

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..... nch of this Court in Commissioner of Income-Tax Versus Jaideep Industries 1989 ITR 81 by holding as follows: Turning now to the other question posed, namely, with regard to the filing of the audit report along with the return of income in terms of section 80J(6A), there can, indeed, be no escape from the conclusion that the requirement of the audit report being filed along with the return of in .....

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