https://www.taxtmi.com/caselaws?id=220861 The court dismissed the appeal, affirming that the revised return filed by the appellant under section 139(4) was invalid under section 139(5). The court upheld the Tribunal's decision, concluding that the benefits of section 139(5) do not extend to delayed returns filed under section 139(4). The substantial question of law was answered in favor of the Revenue, and the appeal was dismissed. en-us Mon, 21 Jan 2013 00:00:00 +0530 Thu, 24 Oct 2013 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220861 The court dismissed the appeal, affirming that the revised return filed by the appellant under section 139(4) was invalid under section 139(5). The court upheld the Tribunal's decision, concluding that the benefits of section 139(5) do not extend to delayed returns filed under section 139(4). The substantial question of law was answered in favor of the Revenue, and the appeal was dismissed. Case-Laws Income Tax Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220861