https://www.taxtmi.com/caselaws?id=274773 The High Court held that a revised return cannot be filed under section 139(5) of the Income-tax Act if the original return was filed under section 139(4). Following the precedent set by the Apex Court, the court concluded that the revised return filed by the assessee was invalid and could not be considered a valid revised return. The decision favored the revenue and upheld the Income-tax Appellate Tribunal's ruling, emphasizing the procedural requirements for revising income tax returns under different sections of the Act. en-us Thu, 26 Aug 2004 00:00:00 +0530 Sat, 01 Sep 2018 13:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274773 The High Court held that a revised return cannot be filed under section 139(5) of the Income-tax Act if the original return was filed under section 139(4). Following the precedent set by the Apex Court, the court concluded that the revised return filed by the assessee was invalid and could not be considered a valid revised return. The decision favored the revenue and upheld the Income-tax Appellate Tribunal's ruling, emphasizing the procedural requirements for revising income tax returns under different sections of the Act. Case-Laws Income Tax Thu, 26 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274773