M/S. Insecticides (India) Ltd., New ... vs Dcit, New Delhi on 12 September, 2022
year under appeal,
valid revised return was filed on 21.03.2015 making the claim of
receipts being of capital nature. Therefore, the addition made is
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51 - 60 of 29734 (5.30 seconds)Bhup Singh, Faridabad vs Ito, Ward-1(2), Faridabad on 8 July, 2019
claim can be made except
through a valid return of income or a valid revised return of
3
ITA No. 590/Del/2019
income ... made during the appellate proceedings except
through valid return of income or a valid revised return of income
is not correct in view
Commissioner Of Income Tax – Ii vs M/S. Tamil Nadu State Transport ... on 16 December, 2025
basis of the revised com-
putation were claimed which was not accompanied by
valid revised return as per Sec.139(5) is to be allowed ... Officer cannot entertain any claim made by the
assessee otherwise through a valid return?
3. Whether on the facts and in the circumstances
Patanjali Ayurveda Ltd vs Deputy Commissioner Of Income-Tax And ... on 6 December, 2018
queries are consonant with Accounting Standard-3 (Revised) issued by
ICA. In the Cash Flow Statement, dividend paid by the company was
shown under Operating ... wrong
statement in the original return, the assessee has filed the valid revised
return within the time limit. Out of the errors in the original
M/S Rohtash Sweets And Fast Foods vs Commissioner Commercial Tax on 2 August, 2019
same and did not file its revised return, before 31 March, 2017. Revised return being not filed, the deemed/self assessment proceedings under section ... days time to the assessee to revise his return. In case, he files a revised return to the satisfaction of the assessing officer, the legal
Vinod Kumar Khatri vs Deputy Commissioner Of Income Tax on 23 November, 2015
permitted to withdraw the revised
return. The ITAT rejected the plea of learned counsel for the Assessee that
the revised return filed on 30th March ... original return,
as a result of which the Assessee volunteered to file a revised return, and
with the revised return having been filed just before
Janata Party vs Asstt. Cit on 23 November, 2001
assessing officer also observed that no valid revised return under section 139(5) of the Act could be filed in a case where the return ... much merit in the argument.
12. On the point of no valid revised return filed, we find that the authorities below omitted to take note
Kalyanpur Cement Ltd. vs Joint Cit on 21 December, 2004
made. Admittedly, it was so. On 7-1-1991, a revised return (second revised return), claiming carry-forward of earlier years loss and unabsorbed depreciation ... month in which the revised return is furnished, whichever is latter. The second revised return was filed on 7-1-1991. Therefore, notice could have been
Tripura State Electricity Corporation ... vs Principal Commissioner Of Income Tax on 14 August, 2025
filing the revised return.
Page 4 of 10
12. The Appellate Authority held that once a revised return has been
filed validly, an Assessment Order ... revised return would end on
31.03.2016, and the revised return had admittedly been filed on 23.02.2015,
well within time.
26. Once the revised return
M/S Khandelwal Rubber Products P Ltd. ... vs The Commissioner Of Income Tax on 3 May, 2024
declaration made by the assessee in his original return dated 30.11.1995, for reason of revised return dated 06.09.1996 filed by the assessee upon the proceeding ... provision of Section 143(1A) of the Act. In fact, a valid revised return was filed within time. That itself eclipsed the power