High Court Allows Late Filing of Modified Tax Return Post-Amalgamation, Scrutiny Assessment Permitted.

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....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....