Income-tax Return
Last updated: 08 December 2007
Court :
HC
Brief :
Held by the Hon`ble Court that the provision relating to filing of return of income within the stipulated time is applicable to a person who is required to file a return u/s 139(1), a person not having any taxable income is not bound to file the INCOME-TAX RETURN as such the time limit provided for filing of INCOME-TAX RETURN also cannot be applied. Hence, the Assessing Officer cannot refuse to process the INCOME-TAX RETURN on the grounds of not filing the return on time.
Citation :
A. Balakrishnan Vs. General Manager, Hindustan Machine Tools Ltd. and Another
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 1999/-
Offer Price : INR 999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
CA.Saibaburao Nanduri
Published in Income Tax
Views : 27
Trending Online Classes
-
Certification Course on GSTR-3B Reconciliation with GSTR-2B through Chat GPT
CA Deepak Gupta26 April 2025
CAclubindia
