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Showing contexts for: revised return when valid in Agrani Convergence Ltd., New Delhi vs Department Of Income Tax on 1 March, 2011Matching Fragments
- Narangs Hotet Private Ltd. Vs. ITO (2000) 74 ITD 190 (ITAT Mum.)(SB).
- CIT v. GIC of India (No.2) 254 ITR 204 (Bom.).
- Oman International Bank Saog 286 ITR (AT) (Mum.).
- CIT Vs. Rajendra Y. Shah SLP © no. 8364 of 2009 313 ITR 3 (St.).
3.4. AO, however, imposed the penalty holding that the revised computation was filed belatedly after the detection and assessee had not filed it by a valid revised return. Though the assessed income was nil nevertheless withdrawal of the claim of short term capital loss and claim of bad debt amounted to furnishing of inaccurate particulars of income and liable for penalty.