https://www.taxtmi.com/caselaws?id=204810 The Court upheld the Tribunal's decision, ruling that a revised return under section 139(5) must be processed under section 143(1B) within the specified time limit, regardless of any prior intimation under section 143(1)(a). The Court clarified that an intimation does not constitute a formal assessment, and the Assessing Officer is obligated to process the revised return if filed timely. The appeal was dismissed, emphasizing compliance with section 143(1B) for processing revised returns promptly. en-us Mon, 08 Mar 2010 00:00:00 +0530 Fri, 21 Dec 2012 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204810 The Court upheld the Tribunal's decision, ruling that a revised return under section 139(5) must be processed under section 143(1B) within the specified time limit, regardless of any prior intimation under section 143(1)(a). The Court clarified that an intimation does not constitute a formal assessment, and the Assessing Officer is obligated to process the revised return if filed timely. The appeal was dismissed, emphasizing compliance with section 143(1B) for processing revised returns promptly. Case-Laws Income Tax Mon, 08 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204810