invalid return because s. 139(5) of the 1961 Act enabled the assessed to file a revised return only in cases where a return ... treated as a valid return, the return dated March 28, 1966, could not also be treated as a voluntary return under
return which he wished to set right by the second return and that, therefore, the second return should be treated as a valid return under ... revised return will govern but that the law on the date of the original return will be applicable where there is no proper revised return
return which he wished to set right by the second return and that, therefore, the second return should be treated as a valid return under ... distinguished the case of revised returns and observed, following Amjad Ali Nazir Ali , that, where the revised return is a valid return, the penalty will
owners were required to file revised returns within 30 days from the date of service of the notices.
13. The co-owners on their part ... belief that my income had escaped assessment."
14. The revised returns were, therefore, filed under protest and without prejudice to their rights
there had been no concealment because the assessed had filed a revised return was upheld by the High Court. In the present case, there ... understood as minimising the importance of filing a correct return. The obligation of filing a return should be discharged
scrupulously and sincerely
there had been no concealment because the assessed had filed a revised return was upheld by the High Court. In the present case, there ... understood as minimising the importance of filing a correct return. The obligation of filing a return should be discharged scrupulously and sincerely
Hotel Balaji And Others Etc. Etc vs State Of Andhra Pradesh And Ors. Etc. Etc
Uday Kaushish (Minor By His Mother And ... vs Commissioner Of Wealth-Tax, Delhi-I ... on
National Agricultural Co-Operative ... vs Union Of India And Others on 17 September, 1980
Equivalent
Commissioner Of Income-Tax, New Delhi vs H.P. Sharma on 10 December, 1985
Author
