https://www.taxtmi.com/caselaws?id=17109 The Tribunal found that the assessment made on March 6, 1978, was beyond the limitation period, annulling the assessment. The High Court, following the Supreme Court's decision in Kumar Jagdish Chandra Sinha v. CIT, ruled in favor of the assessee regarding the interpretation of the limitation period under section 153(1)(b) of the Act. Additionally, the High Court held that there is no provision for revising a return filed under section 139(4) of the Act, aligning with the Delhi and Allahabad High Courts' view and annulling the assessment by the Income-tax Officer. en-us Thu, 24 Apr 1997 00:00:00 +0530 Tue, 15 Sep 2009 12:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17109 The Tribunal found that the assessment made on March 6, 1978, was beyond the limitation period, annulling the assessment. The High Court, following the Supreme Court's decision in Kumar Jagdish Chandra Sinha v. CIT, ruled in favor of the assessee regarding the interpretation of the limitation period under section 153(1)(b) of the Act. Additionally, the High Court held that there is no provision for revising a return filed under section 139(4) of the Act, aligning with the Delhi and Allahabad High Courts' view and annulling the assessment by the Income-tax Officer. Case-Laws Income Tax Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17109