https://www.taxtmi.com/caselaws?id=19874 The court held that once a draft order is issued by the Income-tax Officer under Section 144B, the assessee cannot submit a revised return. The petition challenging the refusal to accept the third revised return was dismissed, and the rule was discharged with no costs awarded. The court emphasized that allowing revised returns after the draft order would disrupt the assessment process outlined in Section 144B, leading to delays and uncertainty in finalizing assessments. en-us Wed, 08 Sep 1993 00:00:00 +0530 Sun, 02 May 2010 23:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19874 The court held that once a draft order is issued by the Income-tax Officer under Section 144B, the assessee cannot submit a revised return. The petition challenging the refusal to accept the third revised return was dismissed, and the rule was discharged with no costs awarded. The court emphasized that allowing revised returns after the draft order would disrupt the assessment process outlined in Section 144B, leading to delays and uncertainty in finalizing assessments. Case-Laws Income Tax Wed, 08 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19874