1999 (3) TMI 19

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..... t cause from making a return required u/s 139(2), he naturally has to receive the return filed along with the application u/s 146. Such return would then be a return filed u/s 139 for the purpose of s. 80 as it then stood - Civil Appeal No 7827 of 1995. - - - Dated:- 23-3-1999 - S. P. BHARUCHA AND R. C. LAHOTI JJ. For the Appellant : J. Ramamurthi, Senior Advocate (M. R. Shah and B. K. Pra .....

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..... see was prevented by sufficient cause from making a return required under sub-section (2) of section 139, he naturally has to receive the return filed along with the application under section 146 or within such time as he may specify. Such return would then be a return filed under section 139 for the purpose of section 80 as it then stood. In our view, this conclusion is correct and it requires no .....

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