Held that since the assessee is required to get its accounts audited, the assessee falls in Expln. 2(a)((ii) to S. 139(1) and therefore, it is entitle to the benefit of extended due date of filing of return up to 31 st Oct. 2019 for the assessment year 2019-20. (AY. 2019-20)
Dolli Chandrashekhar Shankar (HUF) v. ACIT (2023) 222 TTJ 1 (Pune)(Trib)
S. 139 : Return of income-Capital loss-Short term capital loss-Carry forward-Entitle to the benefit of extended due date of filing upto 31st October 2019 [S. 74, 80IA(7), 139(1), Expl. 2(a)(ii)]