Sec. 139 of the Income-tax Act, 1961 — Return — The Tribunal recorded a clear finding of fact that the assessee had filed its returns within the time limit, although the Form, which it had used is the old Form and the assessee has not sought to gain any unfair advantage in the matter by filing in the old Form and he did later on comply with the conditions of the new Form and the same return was filed. Thus, in view of the categorical findings of fact recorded by the Tribunal, no reason was found to interfere in the order passed by the Tribunal. High Court dismissed the tax appeal of the revenue. SLP also dismissed. CIT V/s ZILA SAHKARI BANK (P.) LTD. - [2020] 269 TAXMAN 055 (SC)