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Showing contexts for: revised return when valid in Rheal Software P.Ltd, Mumbai vs Dcit 8(3), Mumbai on 10 February, 2020Matching Fragments
262) (Mad (HC), Prema Gopal Rao v. DCIT (ITA No. 8653/M/2011, order dated January 1, 2015) (Trib-Mum), ACIT v. Ashok Raj Nath (ITA No. 2970/Del/2012, order dated August 31, 2012 (Trib- Del.), ACIT v. Prem Chand Garg (31 SOT 9/2009) (Trib- Del), Shri Manhar Lal Modi v. ITO (ITA No. 2063, 6064, 2065, 2066/Ahd/2009, order dated August 27, 2009) (Trib-Ahd).
Further, it is stated by him the return validly revised u/s 139(5) for correcting a bona fide mistake in the original return for withdrawing claim of deduction etc. the same cannot attract penalty u/s 271(1)(c). In this context, the Ld. counsel refers to the decision in Cheap Cycle Stores v. CIT (154 Taxman