Citing the case of CIT Vs. Contimeters Electricals Pvt. Ltd., the Bench concluded that the requirement of filing Form 10CCB for the audit report before the due date is indeed not mandatory but a directory. As a conclusion, the ITAT bench allowed the appeal of the assessee to clai...
The Income Tax Appellate Tribunal (ITAT), Ahmedabad ruled that Assessing Officer (AO) must take cognizance of the claim that the taxpayer made on the filing of revised returns and must move to the assessment stage. The taxpayer, Kothari Brothers have furnsihed the income return dated 24.11....
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B HYDERABAD BEFORE SMT P MADHAVI DEVI JUDICIAL MEMBER AND SHRI A MOHAN ALANKAMONY ACCOUNTANT MEMBER THROU