second revised return as valid, but at the same time, he incorporated a certain figure returned by the assessee in the second revised return without
filing the original return. The subsequent supplementary adjustment entries made by the assessee at the time of filing the revised return is an after-thought ... entries made by him at the time of filing the revised return is valid. The requirement of law is that the amount should be written
Tribunal is right in law in treating the revised return filed by the assessee as a valid return and holding that the same was filed ... whereas, the original return filed by the assessee has no omission so as to treat the revised return as a valid one?
3.Whether
becomes academic because the same position would prevail whether the revised return was valid or not. "
16. The above proposition is not disputed
held that the assessed had no right to revise its return and as such benefits of section 11 were not available. The result was denial ... directed to treat the revised return as valid for the purposes of assessment. In view of the ruling in the case of Harmanjit Trust
assessment and directing the Income-tax Officer to consider as valid the revised return filed by the assessee on August 27, 1977, after the Income
validly withdrawn its exemption u/s
10B , earlier claimed in the original return by validly
ITA No. 400 of 2005 -2-
filing a revised return
assessment order. The AO declined to accept the said revised return as a valid
return on the ground that the same is beyond the limit ... revised return of income
and already paid the tax at the time of filing the revised return of income then there
is no question
Union Of India Through The Secretary, ... vs Kamal Kishore Dhawan & Anr. on 18 April
allowed to file return of income, even beyond the
time provided in the notice and such return is valid return of
income ... ended on 31-07-2009. Since the return filed by
assessee is a valid return, the revised computation filed after that
date cannot be accepted