https://www.taxtmi.com/caselaws?id=63953 The Tribunal held that revised returns filed under section 139(5) by the assessee were invalid as the original returns were filed under section 139(4). It was concluded that section 139(5) does not apply to returns filed under section 139(4), and thus the claims in the revised returns could not be considered. The Tribunal upheld the revenue authorities' decision, dismissing the assessee's appeals and reinforcing that returns filed under section 139(4) cannot be revised under section 139(5). en-us Thu, 21 Mar 1991 00:00:00 +0530 Wed, 02 Feb 2011 18:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63953 The Tribunal held that revised returns filed under section 139(5) by the assessee were invalid as the original returns were filed under section 139(4). It was concluded that section 139(5) does not apply to returns filed under section 139(4), and thus the claims in the revised returns could not be considered. The Tribunal upheld the revenue authorities' decision, dismissing the assessee's appeals and reinforcing that returns filed under section 139(4) cannot be revised under section 139(5). Case-Laws Income Tax Thu, 21 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63953