https://www.taxtmi.com/highlights?id=5985 Validity of revised returns u/s 139(5) - condition no. (ii) of sec. 139(5) - AO and CIT(A) was not justified in bringing to tax such hypothetical income in the hands of the assessee company on the basis of original return of income ignoring the revised return filed by the assesse - AT en-us Mon, 05 Nov 2012 20:40:50 +0530 Mon, 05 Nov 2012 20:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5985 Validity of revised returns u/s 139(5) - condition no. (ii) of sec. 139(5) - AO and CIT(A) was not justified in bringing to tax such hypothetical income in the hands of the assessee company on the basis of original return of income ignoring the revised return filed by the assesse - AT Highlights Income Tax Mon, 05 Nov 2012 20:40:50 +0530 https://www.taxtmi.com/highlights?id=5985