TMI BlogSeeking condonation of delay to file a revised return by an application u/s 119(2)(b) - Unfortunately,...Seeking condonation of delay to file a revised return by an application u/s 119(2)(b) - Unfortunately, the assessee’s application u/s 119(2)(b) has been rejected on the ground that the same was filed beyond the period of 6 years, while observing that the Circular 9/2015 dated 09.06.2015 does not permit condoning the delay beyond 6 years. - Keeping in mind the the peculiar facts of the case, including that letter that could be construed to be a rectification application is not decided, noticing t..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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