Case Law Details
Case Name : M/s. Johns Biwheelers Vs ACIT (ITAT Cochin)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Cochin
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M/s. Johns Biwheelers Vs. ACIT (ITAT Cochin)
In this case, the assessee was required to get his books of account audited and filed along with the return of income u/s. 44AB within the due date of 30/09/2013 for the assessment year 2013-14. However, the audit report was furnished only on 28/03/2014. The contention of the Ld. AR was that the delay in filing the return of income was due to damage to computer system due to virus infection which is a reasonable cause as prescribed u/s. 273B of the I.T. Act.
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