return was not a valid return and
rejected the contention of the assessee that since
particulars of depreciation were not given in the revised
return ... original return the assessee would not
be able to withdraw his claim for depreciation as in that
case revised return would not be valid within
declaration filed along with a subsequent
return or a fresh return or a revised return, will be valid
provided the return itself is validly submitted ... declaration filed along with a subsequent return or a
fresh return or a revised return will be valid provided the
return itself is validly submitted
The State Of Punjab vs Davinder Singh on 1 August, 2024
Reportable
2024 INSC 562
revised return can be filed by an assesses who has field the
return under Section 139(4) and that, therefore, the so-
called revised returns ... here
with a rectified return but what was avowedly a revised
return and which was in truth a new return. We find it
equally difficult
U.P.Co-Operative Cane Unions ... vs West U.P.Sugar Mills Association And ... on
Naresh Shridhar Mirajkar And Ors vs State Of Maharashtra And Anr on 3 March, 1966
I.T.C. Ltd. Etc vs State Of Karnataka & Ors on 3 May, 1985
revised schedule as they are fully booked for December and thereafter this will
have also to be agreed with Owners.
Please respond by return mail ... materials placed, it has to be ascertained
whether there exists a valid contract with the arbitration
clause. It is relevant to note that
Ferro Alloys Corpn. Ltd. And Ors. Etc. ... vs A.P. State Electricity Board And Ors
Delhi, under s. 34 of the Act to file
a revised return, which he did under protest, reopened the
earlier assessment and by a fresh ... question for
determination was whether the Income-tax Officer, Delhi,
could validly reassess the appellant under s. 34 of the Act.
Held, that the issue
