Time limit for section 80 claims extended to filing within section 139 periods or officer granted extensions. The amendment replaces the prior temporal reference to returns filed under section 139 with a provision allowing claims within the time allowed under sub section (2) of section 139 or within such further time as may be allowed by the Income tax Officer, thereby linking claimability to the statutory extended filing period and discretionary officer extensions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time limit for section 80 claims extended to filing within section 139 periods or officer granted extensions.
The amendment replaces the prior temporal reference to returns filed under section 139 with a provision allowing claims within the time allowed under sub section (2) of section 139 or within such further time as may be allowed by the Income tax Officer, thereby linking claimability to the statutory extended filing period and discretionary officer extensions.
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