https://www.taxtmi.com/caselaws?id=26023 The court found that the return filed without accompanying statements of accounts was invalid as per Rule 12(1)(b)(i) of the Income-tax Rules, 1962. Additionally, the court held that an application for an extension of time filed after the due date cannot be considered a reasonable cause for delay in filing the return. Both issues were decided in favor of the Revenue, and the Income-tax Officer's order was restored. No costs were awarded, and a copy of the judgment was to be sent to the Income-tax Appellate Tribunal, Patna. en-us Thu, 12 Dec 1985 00:00:00 +0530 Tue, 02 Feb 2010 13:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26023 The court found that the return filed without accompanying statements of accounts was invalid as per Rule 12(1)(b)(i) of the Income-tax Rules, 1962. Additionally, the court held that an application for an extension of time filed after the due date cannot be considered a reasonable cause for delay in filing the return. Both issues were decided in favor of the Revenue, and the Income-tax Officer's order was restored. No costs were awarded, and a copy of the judgment was to be sent to the Income-tax Appellate Tribunal, Patna. Case-Laws Income Tax Thu, 12 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26023