Revised Return requirement: electronic amendments take precedence and only the revised return will be processed. If the original return was filed electronically, any revised return must be filed through electronic mode; when a revised return is submitted the revised filing is the operative document for processing and no further action will be taken on the original return if it has not already been processed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revised Return requirement: electronic amendments take precedence and only the revised return will be processed.
If the original return was filed electronically, any revised return must be filed through electronic mode; when a revised return is submitted the revised filing is the operative document for processing and no further action will be taken on the original return if it has not already been processed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.