Invalid Revised Tax Return Filing: Assessee's Appeal Dismissed

The High Court of Delhi held that a revised return filed by the assessee for the assessment year 1975-76 under the Income-tax Act, 1961 was invalid as the original return was not filed as required. The Court ruled in favor of the revenue, citing a Supreme Court decision to support its decision.

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The High Court of Delhi, in a case related to the Income-tax Act, 1961 for the assessment year 1975-76, ruled that a revised return filed by the assessee was not valid as the original return was not filed under section 139(1) of the Act. The Court cited a Supreme Court decision in support of its ruling. The question of law was answered in favor of the revenue and against the assessee.

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