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5.3 That any individual or entity that has filed an original income tax return under Section 139(1) of the Income Tax Act, 1961, can file a revised income tax return under Section 139(5).
5.4 That Revised Return can be filed before the fast date of filing the return (upto end of Assessment Year) or before the completion of the assessment, whichever is earlier.
5.5 Your Honor will appreciate that the appellant had filed a valid revised return and the same could not have been ignored by the CPC.