https://www.taxtmi.com/caselaws?id=268331 The court held that the revised return filed on 30th March 1994 was valid under Sections 139(1)(b), 139(4), and 139(5) of the Income Tax Act, 1961. The surrender made in the revised return was considered as evidence, as it was voluntary and not filed under coercion. Despite the absence of the original statement under Section 132(4), the court upheld the reliance on the statement, finding the Assessee's inconsistent pleas insufficient to prove coercion. The appeal was dismissed, and no costs were awarded. en-us Mon, 23 Nov 2015 00:00:00 +0530 Tue, 24 Nov 2015 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268331 The court held that the revised return filed on 30th March 1994 was valid under Sections 139(1)(b), 139(4), and 139(5) of the Income Tax Act, 1961. The surrender made in the revised return was considered as evidence, as it was voluntary and not filed under coercion. Despite the absence of the original statement under Section 132(4), the court upheld the reliance on the statement, finding the Assessee's inconsistent pleas insufficient to prove coercion. The appeal was dismissed, and no costs were awarded. Case-Laws Income Tax Mon, 23 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268331