SOME RELEVANT CASE LAWS REVISED RETURN



Posted on 06-05-2016        By ADMIN



SOME RELEVANT CASE LAWS  REVISED RETURN

REVISED RETURN

A belated return filed u/s 139(4) can not be revised u/s 139(5). (Kumar J.C. Sinha v CIT (1996) (86 Taxman 122(SC)). 12.10 Return showing income below taxable limit is a valid return. (CIT v Ranchhoddas Karosands (1959) (361 ITR 869 (SC)).




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