S. 139 : Return of income-Delay in filing return-Limitation-Delay of five months-CBDT-Period to be computed with reference to date on which return had been filed -Refund – Order rejecting the application was set aside .[S.119(2)(b), 237 , Art. 226]
Vivek Krishnamoorthy v. PCIT (2024)469 ITR 605 (Karn)(HC)/Editorial . Affirmed by division bench , PCIT v. Vivek Krishnamoorthy (2025) 474 ITR 506/ 175 taxmann.com 681 (Karn)(HC)