https://www.taxtmi.com/caselaws?id=7185 The High Court ruled that sub-section (2) of section 139 of the Income-tax Act can be enforced at any time during the relevant assessment year, not just after the deadline set by sub-section (1). The court found no conflict between these provisions and emphasized their simultaneous operation. Additionally, the court held that section 139 applies uniformly to all assessees without discrimination, dismissing the petitioner's claim of potential discrimination. The writ petition was ultimately dismissed, and the petitioner's arguments were rejected, with costs awarded against the petitioner. en-us Thu, 22 Sep 1966 00:00:00 +0530 Thu, 12 Feb 2009 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7185 The High Court ruled that sub-section (2) of section 139 of the Income-tax Act can be enforced at any time during the relevant assessment year, not just after the deadline set by sub-section (1). The court found no conflict between these provisions and emphasized their simultaneous operation. Additionally, the court held that section 139 applies uniformly to all assessees without discrimination, dismissing the petitioner's claim of potential discrimination. The writ petition was ultimately dismissed, and the petitioner's arguments were rejected, with costs awarded against the petitioner. Case-Laws Income Tax Thu, 22 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7185