revised return. The assessee has also given his Explanation
for filing the said revised return. In fact, after the said revised return was filed, notice ... that if a revised return is filed u/s.139(5) and if such return
is a valid return then the assessment can be completed
declaration made by the assessee in his original return dated 30.11.1995, for reason of revised return dated 06.09.1996 filed by the assessee upon the proceeding ... provision of Section 143(1A) of the Act. In fact, a valid revised return was filed within time. That itself eclipsed the power
issued
subsequent to the filing of valid revised return.
3. That on facts and in circumstances of the case ... section 143(2) was issued subsequent to the
filing of a valid revised return.
19.That the Appellant has filed her revised return of income
issued
subsequent to the filing of valid revised return.
3. That on facts and in circumstances of the case ... section 143(2) was issued subsequent to the
filing of a valid revised return.
19.That the Appellant has filed her revised return of income
revised
return of income. Therefore, the action of the lower authorities in taking the
returned income as per original return of income is not justified ... assessee had already filed a valid revised return within the statutory period
and has also explained the issues satisfactorily to the Assessing Officer for
which
revised
return of income. Therefore, the action of the lower authorities in taking the
returned income as per original return of income is not justified ... assessee had already filed a valid revised return within the statutory period
and has also explained the issues satisfactorily to the Assessing Officer for
which
valid return or not, but the issue for consideration is whether the
said belated return, even though valid, could be revised under section ... belated return. The belated return can not be revised. Hence,
assessee's filing of online revised return is not a valid return. Therefore
The State Of Punjab vs Davinder Singh on 1 August, 2024
Reportable
2024 INSC 562
Hindustan Petroleum Corp Ltd, Mumbai vs Dcit 1(1)(2), Mumbai on 16 January, 2024
Dcit-1(1)(2), Mumbai vs M/S Hindustan Petroleum Corporation ... on 16 January, 2024
