Sec. 139(3)

Sec. 139(3), Sec. 139(5)

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee could file a revised return under s. 139(5) claiming a higher amount of business loss to be carried forward after filing the return of loss within the due date prescribed under s. 139 (3)?

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High Court Of Madras CIT vs. Periyar District Co-Operative Milk Producers Union Ltd. Sections 139(3), 139(5) Asst. Year 1991-92 A.S. […]

Sec. 139(3), Section 72, Section 80J

Calcutta H.C : Whether, on the facts and in the circumstances of the case, and having regard to the provisions of s. 139(9) of the IT Act, 1961, limiting the time within which loss should be declared, the Tribunal was justified in holding that the assessee was entitled to carry forward the loss even though the loss return was not filed within the time prescribed under s. 139(3) as amended by the Taxation Laws (Amendment) Act, 1970 ?

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High Court Of Calcutta CIT vs. Nagpur Steel & Alloys (P) Ltd. Sections 72, 139(3), 80-J Dipak Kumar Sen &

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