[aaykarbhavan] Merely change in management of assessee wasn’t a valid ground to condone delay in filing refund claim

Merely change in management of assessee wasn't a valid ground to condone delay in filing refund claim

October 15, 2014[2014] 49 taxmann.com 19 (Karnataka)/[2014] 361 ITR 183 (Karnataka)

IT : Where accounts of assessee were audited well in time and assessee could have filed return of income within time stipulated under section 139(1), change of management could not be sufficient ground to condone delay in filing return and refund claim

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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