The Revenue’s emphasis for treating the assessee’s section 153A return as belated is without any merit...

The Revenue’s emphasis for treating the assessee’s section 153A return as belated is without any merit since the same was very much treated as a valid one as per the assessment order and more so, in view of the fact that the Assessing Officer made other disallowance/additions on merits as well .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X