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<h1>Assessee's 1985 tax return valid, Tribunal upholds decision, Supreme Court rules in favor</h1> The High Court of Delhi held that the assessee's return filed on March 12, 1985, was valid under section 139(4), and the assessment was within the ... Revised Return The High Court of Delhi held that the return filed by the assessee on March 12, 1985, was a valid return under section 139(4) and the assessment was completed within the limitation period. The Tribunal's decision was in favor of the assessee, and the Supreme Court ruling in Kumar Jagdish Chandra Sinha v. CIT was cited to support the judgment. The first return filed on September 30, 1982, was considered valid by the Tribunal, but the Supreme Court decision rendered it invalid for revision under section 139(5). The question was answered in favor of the assessee, and no costs were awarded.