return filed on October 5, 1968, could not revise such a return, as a revised return is contemplated only in cases where a return ... return under s. 139(2) . If so much is granted, then the return under s. 139(5) would be a valid revised return
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
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
Therefore, it is submitted that when there was no valid revised return on the file of the Assessing Officer, the question of considering such return ... whether the revised return for the assessment year 2002-03 filed by the petitioner on 24.3.2005 was valid. While considering this issue, the Commissioner relied
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
Whether the Appellate Tribunal is correct in rejecting
the valid revised return of income within the scope of section
139(5) of the Act while ... said valid revised return of income
effaced/replaced the original return of income?
3.Whether the Appellate Tribunal is justified in
misreading the sworn statement
learned ITAT was justified in
holding that a valid revised return can be filed on
a return u/s 153A which ought to be considered
Mandamus to direct the 1 st respondent for processing the
valid revised return of income filed on 23.08.2011 for the assessment year
held that the return filed by the assessee on December 11, 1980, was not a revised return and was not valid under Section ... that the revised return was a valid return within the meaning of Section 139(5) of the Act and since the revised return
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
