25 December 2011
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After the ICAI regional council and central council elections , there is an anxious waiting period for resul...
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Drafts of tax accounting standard on construction contracts, government grants issued The Central Board of Direct Taxes (CBDT) has invited c...
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Here is the final list of candidates won from WIRC for Central Council: Sr. No. Name of Candidate 1 CA. Adukia Rajkumar Satyanarayan 2 CA...
It is not clear whether Ashwinbhai is asking for any case law on the subject. However, it can be said that when ITR-V is posted by an Ordinary post it is deemed to have been delivered to IT Department particularly when sending by ordinary post is at the request of the department and in that case Post office is acting as an agent for the Teax department and not for the assessee posting it.
ReplyDeleteC.A. MUKESH BHATT
ReplyDeleteIt is not clear whether Ashwinbhai is asking for any case law on the subject. However, it can be said that when ITR-V is posted by an Ordinary post it is deemed to have been delivered to IT Department particularly when sending by ordinary post is at the request of the department and in that case Post office is acting as an agent for the Teax department and not for the assessee posting it.
Case law can be found at below Link
ReplyDeleteMerely becauseITR-V sent to CPC not received for no failure on part of assessee, the return cannot be treated as invalid
http://taxguru.in/income-tax-case-laws/becauseitrv-cpc-received-failure-part-assessee-return-treated-invalid.html
CA Deepak Rajgor
ReplyDeleteOnce CPC receives the ITR V they do sent an acknowledgement
see bombay high court decision
ReplyDeletem/s crafford bailey vrs union of india 01.12.2011
where you can file the ITR V before the assessing officer u/s 139(9)