Dxn Herbal Manufacturing (India) (P) ... vs Income Tax Officer on 25 January, 2007
during the course of assessment before learned AO and not through valid revised return.
33. The learned Counsel for the assessee submitted that
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21 - 30 of 29734 (0.45 seconds)Jamnadas T. Mehta vs Income Tax Officer on 11 January, 2002
revised return if after he has
furnished the return under Sub-section (2) he discovers any omission or wrong
statement therein. But such a revised ... revised returns were filed much after the completion of assessment proceedings. It is apparent from the facts stated in this order that revised returns were
Amber Electrical Conductors (P.) Ltd. vs Deputy Commissioner Of Income-Tax on 17 February, 1992
Section 154 rejected
as regards Section 32AB matter.
31-12-1990 - Revised return filed enclosing audit report in
Form No. 3AA.
30-12-1991 - Assessment ... issuing a notice under Section 143(2) , but also ignored the revised return validly filed by the assesee on 31-12-1990, a return
Krishi Rasayan Exports Pvt. Ltd., ... vs Acit, Rg-12, Kolkata, Kolkata on 8 March, 2017
were not taxable was made by the
Assessee by filing a valid revised return of income u/s.139(5) of the Income ... rightly held by the CIT(A) the said
revised return of income was valid u/s.139(5) of the Act and was acted upon
S.Sathyanarayanan, Chennai vs Acit, Chennai on 20 August, 2019
response to notice, no
return of income was filed by the assessee . However, revised return
of income was filed on 14.12.2011, wherein profits and gains ... accordance
with law notwithstanding the fact that there is no valid revised return
in response to notice issued u/s.148 of the Act. There
M/Spyramid Saimira Theatre Limited vs The Commissioner Of Income Tax-Iv on 30 April, 2009
second revised return, in view of the fact that the first revised return filed under Section 139(5) actually becomes the original return under Section ... affidavit, that the revised return is not worth the piece of paper on which it is written. In the revised return, the petitioner has chosen
Late N.R.Palanivel vs Commissioner Of Income Tax on 8 September, 2014
Fashionways (supra), it was held that where the assessee filed a revised return prior to the completion of the assessment wherein he corrected the earlier ... pursuance to notices u/s 148 were legal and valid revised returns u/s 139(5) of the Act. Therefore , the above decision
Bhagat Singh & Virender Singh vs Assistant Commissioner Of Income Tax on 27 June, 2000
financial year in which the return or a revised return is filed. The revised return when filed, thus gets the extended period of one year ... case :
(a) second return filed as revised return subsequent to original belated return could still be treated as return under
Kamdhenu Builders And Developers, ... vs Department Of Income Tax on 27 January, 2016
original return and was only
made in the return filed, for A.Y. 2007-08, on 31.08.2009, which
is not a valid return ... return and not by way of revised
return. When the original return of income has been filed well within the
due date, the revised return
N. C. E. (P.) Ltd. vs Assistant Commissioner Of Income-Tax on 30 June, 1997
date of filing of the Revised Return;
4. That the learned CIT (Appeals)-VI failed to appreciate that the Revised Return having been filed ... counsel, the return filed by the assessee was a return under section 139(4) and a revised return was filed