https://www.taxtmi.com/caselaws?id=66785 The Tribunal dismissed the appeal, affirming that the revised return filed by the assessee was invalid, the exemption under Section 54(1) was rightly denied, and the ITO had no jurisdiction to entertain fresh claims or change the status during reassessment. The orders of the Dy. Commissioner (A) were upheld as just and correct. en-us Tue, 30 Jun 1992 00:00:00 +0530 Mon, 07 Mar 2011 12:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66785 The Tribunal dismissed the appeal, affirming that the revised return filed by the assessee was invalid, the exemption under Section 54(1) was rightly denied, and the ITO had no jurisdiction to entertain fresh claims or change the status during reassessment. The orders of the Dy. Commissioner (A) were upheld as just and correct. Case-Laws Income Tax Tue, 30 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66785