https://www.taxtmi.com/caselaws?id=766106 The HC held the assessee's returns and audit report filed on 14.02.2021 were timely under Section 139 and the TOLA extension to 31.03.2021, and that the assessing authority wrongly disallowed expenses and raised demand by ignoring the CBDT notification extending filing time. The impugned order was set aside; the HC directed the revenue to withdraw the consequential demand and to open the e-portal for uploading any pending reports. en-us Mon, 30 Sep 2024 00:00:00 +0530 Mon, 08 Sep 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766106 The HC held the assessee's returns and audit report filed on 14.02.2021 were timely under Section 139 and the TOLA extension to 31.03.2021, and that the assessing authority wrongly disallowed expenses and raised demand by ignoring the CBDT notification extending filing time. The impugned order was set aside; the HC directed the revenue to withdraw the consequential demand and to open the e-portal for uploading any pending reports. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766106