Income Tax Return u/s 139

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 June 2011 Dear All,

As I remember Income Tax Return is not required to file with in stipulated time under section 139. Assessee can file return after due date mentioned in section 139.But I am not able to recall the case reference so, please send the deatails of related case laws or suggest me if i am not correct.

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My Mail: goutamca@gmail.com

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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06 June 2011 Pl see section 139(4) which permits to file the return of income for any previous year at any time before the expiry of one year from the end of the relevant assessment year.

Querist : Anonymous

Querist : Anonymous (Querist)

06 June 2011 Thanks Mr. Chackrapani

But my querry is different.

Actually I want to know that section any due date is not applicable when total income is less than basic exemption limit.

Actually someone wants to file Income tax return for F.Y 2008-09 now can he do so?

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CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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06 June 2011 IT IS NOT POSSIBLE NOW EXCEPT IF SOME REFUND IS DUE
IN THAT CASE U WILL HAVE TO MAKE APPLICATION TO CIT TO ALLOW TO FILE A RETURN

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Querist : Anonymous

Querist : Anonymous (Querist)

07 June 2011 Thanks Mr. Gupta,

Can you please give me relevent case law

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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08 June 2011 As a corollary to section 139(4), income tax return for assessment year 2008-09 can't be filed now being barred by time. If any body wants to file now, they have to apply to the CBDT / CCIT under section 119 of the IT Act,1961 seeking to give a direction to their / his/her subordinates to accept the return.