https://www.taxtmi.com/caselaws?id=18160 The High Court held that a revised return cannot be filed under section 139(5) when the original return was filed under section 139(4) of the Income-tax Act, 1961. The Court ruled in favor of the assessee, based on the interpretation of relevant provisions and precedents, concluding that assessments based on revised returns in such cases are invalid. The Court's decision rendered the second issue moot, as it was contingent on the outcome of the first issue. en-us Mon, 22 Apr 1996 00:00:00 +0530 Tue, 29 Sep 2009 12:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18160 The High Court held that a revised return cannot be filed under section 139(5) when the original return was filed under section 139(4) of the Income-tax Act, 1961. The Court ruled in favor of the assessee, based on the interpretation of relevant provisions and precedents, concluding that assessments based on revised returns in such cases are invalid. The Court's decision rendered the second issue moot, as it was contingent on the outcome of the first issue. Case-Laws Income Tax Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18160