https://www.taxtmi.com/caselaws?id=220800 The High Court held that the Assessing Officer rightfully processed the revised return under section 143(1)(a) despite the issuance of the notice under section 143(2). It criticized the Tribunal for allowing an additional ground raised by the assessee without remanding the case for fresh adjudication. The Court clarified the distinction between a revised return and a correction of the return, emphasizing that the original return is considered withdrawn once a revised return is filed. The Court set aside the Tribunal's order and remanded the matter back for fresh adjudication, refraining from delving into the case's merits. en-us Fri, 22 Jul 2011 00:00:00 +0530 Sun, 10 Feb 2013 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220800 The High Court held that the Assessing Officer rightfully processed the revised return under section 143(1)(a) despite the issuance of the notice under section 143(2). It criticized the Tribunal for allowing an additional ground raised by the assessee without remanding the case for fresh adjudication. The Court clarified the distinction between a revised return and a correction of the return, emphasizing that the original return is considered withdrawn once a revised return is filed. The Court set aside the Tribunal's order and remanded the matter back for fresh adjudication, refraining from delving into the case's merits. Case-Laws Income Tax Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220800