https://www.taxtmi.com/caselaws?id=61755 The Appellate Tribunal ITAT Cochin dismissed the appeal regarding the assessment year 1976-77, upholding the validity of the assessment completion within the prescribed period based on revised returns under section 139(4). The Tribunal clarified that the extended period of one year for assessment completion is available from the date of filing a revised return under section 139(4), in line with the interpretation of section 153(1)(c) and the decision in ITO v. Bohra Film Finance. The assessee's argument that the Special Bench decision supported their position was rejected, and the appeal was dismissed in favor of the department. en-us Sat, 30 Jun 1984 00:00:00 +0530 Fri, 14 Jan 2011 16:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61755 The Appellate Tribunal ITAT Cochin dismissed the appeal regarding the assessment year 1976-77, upholding the validity of the assessment completion within the prescribed period based on revised returns under section 139(4). The Tribunal clarified that the extended period of one year for assessment completion is available from the date of filing a revised return under section 139(4), in line with the interpretation of section 153(1)(c) and the decision in ITO v. Bohra Film Finance. The assessee's argument that the Special Bench decision supported their position was rejected, and the appeal was dismissed in favor of the department. Case-Laws Income Tax Sat, 30 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61755