2017 (5) TMI 1473

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....Tax<br>JUSTICE S.MURALIDHAR AND JUSTICE CHANDER SHEKHAR For the Appellant : Mr. Zoheb Hossain, Senior Standing Counsel For the Respondent : Mr. Gautam Jain & Mr. Piyush Kumar Kamal, Advocates O R....

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....t shall not be allowed if the return of income is filed after the due date as specified u/s 139 (1) and in the case of the assessee the return was filed u/s 139 (4) of the Act which is attracted in ca....