Friday, May 25, 2018

AO to grant refund after scrutinizing ITR filed after due date if original ITR was wrongly declared invalid

IT : Return filed by assessee was wrongly declared invalid by department under section 139(9) and on advise of department assessee filed fresh return and also application for condonation of delay, ITO was to be directed to provide assessee refund, if available, after scrutinizing return

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