https://www.taxtmi.com/caselaws?id=341802 HC held in favour of the assessee: filing Form 10 during reassessment proceedings supplies the benefit of accumulation under s.11(2). The court applied prior HC decisions and treated the Rule 17 time for furnishing Form 10 as extending to the period available for filing a return under s.139(4), so a Form 10 filed in reassessment is within time. Revenue's appeal was rejected. The SC's observation that Form 10 must be filed before completion of assessment was construed as satisfied on the present facts. en-us Mon, 03 Apr 2017 00:00:00 +0530 Thu, 09 Oct 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341802 HC held in favour of the assessee: filing Form 10 during reassessment proceedings supplies the benefit of accumulation under s.11(2). The court applied prior HC decisions and treated the Rule 17 time for furnishing Form 10 as extending to the period available for filing a return under s.139(4), so a Form 10 filed in reassessment is within time. Revenue's appeal was rejected. The SC's observation that Form 10 must be filed before completion of assessment was construed as satisfied on the present facts. Case-Laws Income Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341802