Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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Non-issue of notice u/s. 143(2) - return filed on fag end of proceedings on the date order was also filed - The filing of the return by the assessee on 20.3.2013 is mischievous; in fact, an abuse of the process of law - the instant assessment is an assessment u/s. 144 - the assessee’s legal challenge is without merit - no need to issue of notice u/s. 143(2)
Non-issue of notice u/s. 143(2) - return filed on fag end of proceedings on the date order was also filed - The filing of the return by the assessee on 20.3.2013 is mischievous; in fact, an abuse of the process of law - the instant assessment is an assessment u/s. 144 - the assessee’s legal challenge is without merit - no need to issue of notice u/s. 143(2)
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