whether a person who has filed a belated return of Income u/s 139(4) of the Income-tax Act, 1961 is entitled thereafter to file a revised return of income u/s 139(5) of the Act.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Belated return under section 139(4) bars filing a revised return under section 139(5) and excludes 153(1)(c) extension. A belated return filed under section 139(4) does not entitle the taxpayer to file a revised return under section 139(5), and such belated return cannot be used to compute the limitation period under section 153(1)(c); the extended one year assessment period under that provision is therefore not available where the original filing was under section 139(4).
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.
Belated return under section 139(4) bars filing a revised return under section 139(5) and excludes 153(1)(c) extension.
A belated return filed under section 139(4) does not entitle the taxpayer to file a revised return under section 139(5), and such belated return cannot be used to compute the limitation period under section 153(1)(c); the extended one year assessment period under that provision is therefore not available where the original filing was under section 139(4).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
