Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The taxpayer filed an original return which was processed by the CPC. Subsequently, a revised return was filed u/s 139(5) with a self-assessment tax of Rs. 10,820/-. However, the taxpayer again paid self-assessment tax not aligned with either the original or revised return. The CPC did not process the revised return, and rectification was disallowed. The ITAT directed the Assessing Officer to consider the rectification petition without limitation issues. The AO must verify the returns, compute income correctly, and not dismiss the petition solely on limitation grounds. The assessee must furnish relevant evidence. Tax cannot be collected without legal authority, and the assessee's bona fides were evident due to erroneous tax payment.
TaxTMI 
TaxTMI 
