Revised return permission request must be considered under the applicable circular, with a decision due within one month.

The petitioner sought permission to submit revised returns, and the Court directed the assessing authority to consider that request in the light of the circular referred to in the writ petition. The first respondent was ordered to take a decision on the request within one month. The operative effect is a mandate for timely administrative consideration of the revised-return request under the applicable circular, rather than an immediate substantive grant of relief.

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Issues: Whether the petitioner's request for permission to submit revised returns required consideration by the assessing authority in the light of the circular referred to in the writ petition.

Outcome: The writ petition was disposed of by directing the first respondent to take a decision on the petitioner's request within one month, in the light of the circular referred to in the judgment.

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