https://www.taxtmi.com/caselaws?id=377278 The Appellate Tribunal ITAT Delhi upheld the rejection of the application u/s 154 of the Income-tax Act, 1961. The case involved a dispute over the revision of a belated return filed under u/s 139(4) of the Act, which was not eligible for revision as per the law. The Tribunal affirmed the Assessing Officer's decision, emphasizing the statutory provisions governing the filing and revision of returns under different sections of the Act. The appeal by the assessee was dismissed, highlighting the necessity of complying with statutory requirements in income tax assessments. en-us Wed, 20 Mar 2019 00:00:00 +0530 Wed, 27 Mar 2019 06:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377278 The Appellate Tribunal ITAT Delhi upheld the rejection of the application u/s 154 of the Income-tax Act, 1961. The case involved a dispute over the revision of a belated return filed under u/s 139(4) of the Act, which was not eligible for revision as per the law. The Tribunal affirmed the Assessing Officer's decision, emphasizing the statutory provisions governing the filing and revision of returns under different sections of the Act. The appeal by the assessee was dismissed, highlighting the necessity of complying with statutory requirements in income tax assessments. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377278