15 February 2012
Dear sir, one of my client not filed the income tax return for the a.y.08-09 and 09-10. the tax deducted for each a.y. is around Rs. 17 to 20 thousand. there may be refund of rs. 15000/- per year. In this connection can filed his return for the above period u/s 119(2)(b)? whether the return can upload electronically? secondly can he apply for the delay con donation? pleas advise.
16 February 2012
Seems electronic filing is impossible. Please opt 119(2)(b). No need to seek condonation of delay but seek to give direction to the jurisdictional ITO to accept the belated income tax return .
CAclubindia
