High Court Allows Late Filing of Modified Tax Return Post-Amalgamation, Scrutiny Assessment Permitted. https://www.taxtmi.com/highlights?id=73135 Seeking permission to file Modified return u/s 170A filled post amalgamation scheme sanctioned/approved by NCLT - Due date of filing of ITR has already expired - Apprehension of the revenue that, it could not process the return as it would be time barred - Direction issued with liberty to make scrutiny assessment within stipulated time frame - HC en-us Tue, 21 Nov 2023 12:22:25 +0530 Tue, 21 Nov 2023 12:22:25 +0530 TaxTMI RSS Generator High Court Allows Late Filing of Modified Tax Return Post-Amalgamation, Scrutiny Assessment Permitted. https://www.taxtmi.com/highlights?id=73135 Seeking permission to file Modified return u/s 170A filled post amalgamation scheme sanctioned/approved by NCLT - Due date of filing of ITR has already expired - Apprehension of the revenue that, it could not process the return as it would be time barred - Direction issued with liberty to make scrutiny assessment within stipulated time frame - HC Highlights Income Tax Tue, 21 Nov 2023 12:22:25 +0530 https://www.taxtmi.com/highlights?id=73135