Court Dismisses Case on Unfiled Tax Return; Unabsorbed Depreciation Claim u/s 148 Deemed Irrelevant.

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....Non-filing of a return under sections 139(1) or 139(2) - weather unabsorbed depreciation cannot be claimed in a proceeding u/s 148 - We strongly resent the wastage of precious time of this Court by trying to whip up a dead horse.....