Assistant Commissioner Of Income Tax,, vs The Beed District Central Co-Operative ... on 9 September, 2020
Assessing Officer as the same was not made by way of revised return
validly filed by the assessee bank. The Ld. CIT(A) not only
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1 - 10 of 428 (1.00 seconds)Dcit, Circle-Ii(I),, vs I.F.C.I. Ltd.,, on 31 August, 2020
bound to take cognizance of the revised return, because the original
return is replaced by the revised return.
(emphasis supplied)
Page 21 of 29
EscortsMahle ... valid revised
return. The revised return takes the place of the original return and the original
return having been admittedly filed within the time allowed
Rheal Software P.Ltd, Mumbai vs Dcit 8(3), Mumbai on 10 February, 2020
Further it is stated by him that merely because return was revised after
issue of notice u/s 143(2) , it cannot be presumed that ... 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
Ito, Ward-3(3)(3),, Ahmedabad vs Shri Mahendrabhai Shankarji Thakor,, ... on 31 January, 2020
assessee made such claim in his return nor filed
any valid revised return. Secondly, on the ground that transaction of
purchase of the agriculture land ... observed that simply because
the assessee has not filed a valid revised return, that would not be a
ground for rejection of such claim
M/S Mantri Developers Pvt Ltd , ... vs The Deputy Commissioner Of Income Tax ... on 27 October, 2020
income but since, this request of the assessee
was without filing valid revised return of income, the AO did not accept it by
following
M/S Opto Circuits India Ltd , Bangalore vs The Deputy Commissioner Of Income Tax ... on 26 February, 2020
Held that
once a revised return u/s 139(5) filed, the original return
is substituted by the revised return. Consequently, the
entries ... valid revised return is filed by the assessee, it
completely effaces and obliterates the original return and
therefore, it is only the revised return that
Weiss Rohig (India) P Ltd., Chennai vs Acit Corporate Circle Iii(3), Chennai on 9 November, 2020
last issue, the Ld.AR submitted that the assessee has
filed valid revised return within due time reporting certain loss, however,
the AO without assigning
M/S. Sri Guru Sai Constructions, ... vs Assistant Commissioner Of Income Tax, ... on 21 August, 2020
instead of considering the revised total income declared by the
appellant in the valid revised return of income in
whichrevisedbusinesslossamountingtoRs.63,90,894/- was declared ... considering the
returned income declared by the appellant in the original return of income
which got substituted by the valid revised return of income filed
Krishi Rasayan Export Pvt. Ltd., ... vs Pcit, 4, Kolkata, Kolkata on 28 February, 2020
revenue in ground No.2 regarding the
revised return of income is not valid ... 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
Acit Cir-4(2)(2), Mumbai vs Mark & Spencer Reliance India P.Ltd, ... on 22 January, 2020
assessee company in the revised return when the same
was not claimed in original return as legal and valid, which is contrast
with the section ... filed revised
return of income within the due date allowed under the Act,
because, the revised return would take place the original return for
that