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I.T.AS. NOS.4329/LB AND 4328/LB OF 2003, DECIDED ON 14TH MAY, 2005. versus I.T.AS. NOS.4329/LB AND 4328/LB OF 2003, DECIDED ON 14TH MAY, 2005.


Section 59 Filing of Returns under the Self Assessment Scheme Delayed separation from the scheme for delay in filing of documents Under the Assessment Scheme under the minor law for the late filing of the documents filed by the Assisi for the respective year. The action was taken The AssisiCi later filed the required documents with the Assessing Officer. Six days As the assessment date delayed by the Assessing Officer, failure to submit documents by the Assessment will not completely relieve the benefit of the Self Assessment Scheme Delay in furnishing the documents to the Assessing Officer Was given the option to forgive and had no arbitrary ability. Exclude the case from the benefit of the Assamese Explanation Scheme for delay in presenting the required documents to the Assessing Officer, so the matter was made eligible for the Self Assessment Scheme for the respective assessment year. \ r \ n \ r \ n

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