https://www.taxtmi.com/caselaws?id=265675 The High Court condoned a delay in refiling the appeal and disposed of the application accordingly. The appeal involved interpretation of Section 80AC of the Income Tax Act regarding the time limit for filing returns under Section 139(1). The court noted conflicting opinions on the mandatory nature of Section 80AC among different High Courts and ITAT benches. Ultimately, the Court dismissed the appeal without finding any substantial question of law on the issue, leaving the question of whether Section 80AC is mandatory open for consideration in a suitable case. en-us Mon, 05 Oct 2015 00:00:00 +0530 Wed, 14 Oct 2015 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265675 The High Court condoned a delay in refiling the appeal and disposed of the application accordingly. The appeal involved interpretation of Section 80AC of the Income Tax Act regarding the time limit for filing returns under Section 139(1). The court noted conflicting opinions on the mandatory nature of Section 80AC among different High Courts and ITAT benches. Ultimately, the Court dismissed the appeal without finding any substantial question of law on the issue, leaving the question of whether Section 80AC is mandatory open for consideration in a suitable case. Case-Laws Income Tax Mon, 05 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265675