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IN THE HIGH COURT OF BOMBAY AT GOA

TAX APPEAL NO. 64 OF 2014

COMMISSIONER OF INCOME TAX.,

... Appellant

Versus

M/S. BORKAR PACKAGING PVT. LTD.,

... Respondent

Ms. Asha A. Desai, Advocate for the Appellant.

Mr. S. R. Rivankar, Advocate for the Respondents.

Coram:- F. M. REIS &

K. L. WADANE, JJ.

Date:- 13th January, 2015

ORAL ORDER

Heard Ms. Asha Desai, learned Counsel appearing for the

Appellant and Shri Rivankar, learned Counsel appearing for the Respondent.

2.

We have heard extensively the learned Counsel appearing for

the Appellant and the Respondent.

3.

The main contention of Ms. Asha Desai, learned Counsel

appearing for the appellant, is that the returns which were filed by the

Assessee-Respondent herein were not within the time prescribed under

Section 139(1) of the Income Tax Act, 1961, as though such returns had to

be filed on or before 30.10.2007, the Respondent filed such returns

electronically on 30.10.2007 but, however, the ITR – V form was sent by the

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Respondent by ordinary post was received by the Appellant only on

18.01.2008. The learned Counsel further points out that a