https://www.taxtmi.com/caselaws?id=20301 The High Court of CALCUTTA ruled against the validity of a revised return filed by the assessee, stating that a marginal variation did not significantly impact the final assessment. The Court emphasized that the Assessing Officer's decision to ignore the revised return did not affect jurisdiction to assess. Additionally, the Court clarified that overlooking a valid revised return constitutes an irregularity that does not nullify the assessment but should be rectified. The judgment highlights the importance of addressing supervening irregularities in assessments. en-us Fri, 25 Sep 1992 00:00:00 +0530 Fri, 13 Nov 2009 11:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20301 The High Court of CALCUTTA ruled against the validity of a revised return filed by the assessee, stating that a marginal variation did not significantly impact the final assessment. The Court emphasized that the Assessing Officer's decision to ignore the revised return did not affect jurisdiction to assess. Additionally, the Court clarified that overlooking a valid revised return constitutes an irregularity that does not nullify the assessment but should be rectified. The judgment highlights the importance of addressing supervening irregularities in assessments. Case-Laws Income Tax Fri, 25 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20301