Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Filing a belated tax return u/s 139(4) disallows filing a revised return u/s 139(5).</h1> A person who files a belated income tax return under Section 139(4) of the Income-tax Act, 1961, is not entitled to subsequently file a revised return under Section 139(5). The Ministry of Law advises that such a belated return cannot be used to determine the limitation period under Section 153(1)(c). Consequently, the extended one-year time limit under Section 153(1)(c) does not apply to a revised return if the original return was filed under Section 139(4). This legal position should be communicated to all relevant officers.
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