Case Law Details
Case Name : Dalmia Laminators Ltd. Vs ACIT (ITAT Kolkata)
Appeal Number : I.T.A. No. 106/Kol/2022
Date of Judgement/Order : 25/08/2023
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Kolkata
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Dalmia Laminators Ltd. Vs ACIT (ITAT Kolkata)
ITAT Kolkata held that when original return filed was defective and such defect is removed u/s. 139(9) of the Income Tax Act, the return filed u/s. 139(1) becomes a valid return from the date when it was originally filed. Accordingly,
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