original return filed under Section 139(1)
without taking into consideration the revised statement filed on 08.12.2008
in absence of revised return as contemplated under ... adduce evidence in
support of his particulars disclosed in the return/revised return validly filed
under the statute including the claim of exemption/deduction
Union Of India Through The Secretary, ... vs Kamal Kishore Dhawan & Anr. on 18 April
taxation.
5.The Assessing Officer processed the return under Section 143(1) and viewed that the revised return of income filed by the assessee after ... valid in the eye of law. The Assessing Officer pointed out that the assessee should have filed the revised return of income on or before
assessee for refund on the ground that the revised return
filed by him was not a valid return. The petitioner thereafter sent a letter
dated ... file the revised return after complying with the provisions of
Section 139(5) of the Act up to 31.3.2007. The revised return filed
Assessing Officer accepted the business income as
computed in the revised return of income.
6. A notice has been issued to the Petitioner under Section ... income as made in
the revised return without a proper enquiry. In these
circumstances, there was a valid basis to reopen the assessment
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ground that the
claim was not made in the original return and the goods
manufactured by the petitioner comes under the goods mentioned ... assessee holding that the revised return filed by the
petitioner should be held to be valid return since the petitioner had
filed extension in form
many persons came out of the
office of the Returning Officer saying that "Nazakat ke paper reject ho
gaye". On the other hand ... Returning Officer on the notice board immediately after the scrutiny
Election Petition. No.4 of 2009 -8-
along with the list of validly nominated candidates
after confirming the removal clause,
should proceed with the elections with revised schedule giving due time at
each stage of the election process, including time ... representation of petitioner No.1 dated 4.4.2011 to revise the election
schedule. The Returning Officer also held that Article XIII (d) of the
Constitution
quoting/wrong quoting of PANs in 196 cases in the
TDS returns 24Q for the assessment year 2009-10?
ii) Whether on the facts ... ground that the appellant deducted TDS correctly and
revised PAN and filed the revised statement in Form
GATE is
mandatory for getting the revised emoluments. Therefore, the petitioner
is not entitled to get the revised scale of pay as claimed ... service of the petitioner is legal and valid?
(ii) Whether the petitioner is entitled to get the revised
scale of pay, as claimed
