https://www.taxtmi.com/caselaws?id=218664 The Tribunal ruled in favor of the taxpayer, holding that the notice served under section 143(2) was invalid as it exceeded the statutory time limit. The Tribunal determined that the date of filing should be considered as the date of electronic uploading, regardless of the subsequent dispatch of the ITR-V form within the prescribed time. The Tribunal emphasized that the extended time limit for filing the ITR-V form validated the taxpayer's return, and the date of filing related back to the electronic uploading date. Consequently, the assessment order was quashed, and the taxpayer's appeal was allowed while dismissing the revenue's appeal. en-us Fri, 16 Nov 2012 00:00:00 +0530 Mon, 27 May 2013 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218664 The Tribunal ruled in favor of the taxpayer, holding that the notice served under section 143(2) was invalid as it exceeded the statutory time limit. The Tribunal determined that the date of filing should be considered as the date of electronic uploading, regardless of the subsequent dispatch of the ITR-V form within the prescribed time. The Tribunal emphasized that the extended time limit for filing the ITR-V form validated the taxpayer's return, and the date of filing related back to the electronic uploading date. Consequently, the assessment order was quashed, and the taxpayer's appeal was allowed while dismissing the revenue's appeal. Case-Laws Income Tax Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218664