Dalmia Power Limited & Anr. vs Assistant Commisioner Of Income Tax

Authority: Supreme Court Date: 2019-12-18 AY: 2016-17 Section: 139(5), 170(1), 143(3), 119(2)(b) Acts: Income Tax Act 1961, Companies Act 2013, Companies Act 1956 Result: Assessee Citation: (2019)106 CCH 0257 ISCC : (2020)185 DTR 0001 (SC): (2020)420 ITR 0339 (SC): (2020)269 TAXMAN 0 Justices: UDAY UMESH LALIT & INDU MALHOTRA, JJ. Appeal No: Civil Appeal Nos. 9496-99 of 2019 (Arising out of SLP (C)Nos.19678-681 of
Whether the Department ought to have permitted the assessee companies to file revised Income Tax Returns for Assessment Year 2016-2017 after the expiry of the due date prescribed under Section 139(5) of the Income Tax Act, 1961 on account of the pendency of proceedings for amalgamation under Sections 230-232 of the Companies Act, 2013 --- Held Yes

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