Find a Lawyer

KERALA STATE BAMBOO CORPORATION LTD. versus COMMISSIONER OF INCOME-TAX

Refinement of defects Defects in subsection (9) of section 139 The power to invalidate a defective return can be exercised only after the annual assessment to which the return relationship is completed or at the time of such completion. Failure to report return audit report submitted by Public Sector Company due to delay in appointment of Auditor by Central Government for extension of 31 October 1996, to submit Audit Report With revised return filed with audit report dated 25 9 1996, refusal to approve return, revocation order denied and validated Issuance of Notice to Take Up The application should be considered under section 139 (9) amending proceedings when a revised return is filed, refusing to return the orders of the Income Tax Authorities and the revision request was invalid. The review was not valid. Income Tax Act, 1961, Section 139 list of advocates from Sheikhupura lawyer