https://www.taxtmi.com/caselaws?id=8731 An original return filed before 1 April 1962 was not a nullity merely because it was in the wrong form or initially incomplete, and it retained the character of a return for the saving provision. A validly filed revised return supersedes the original return for assessment purposes, so the assessment must proceed on the basis of the revised return. On that footing, the transitional scheme under section 297(2) of the Income-tax Act, 1961 applied, permitting completion of the assessment under the procedural provisions of the new Act, including section 143(3). en-us Thu, 09 Mar 1972 00:00:00 +0530 Wed, 03 Jun 2009 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8731 An original return filed before 1 April 1962 was not a nullity merely because it was in the wrong form or initially incomplete, and it retained the character of a return for the saving provision. A validly filed revised return supersedes the original return for assessment purposes, so the assessment must proceed on the basis of the revised return. On that footing, the transitional scheme under section 297(2) of the Income-tax Act, 1961 applied, permitting completion of the assessment under the procedural provisions of the new Act, including section 143(3). Case-Laws Income Tax Thu, 09 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8731