https://www.taxtmi.com/caselaws?id=402149 Where the statute permits a revised return before completion of self-assessment, the revised return substitutes the original return for assessment purposes and must be acted upon by the assessing authority. The rectification proviso further provides that an application not rejected within sixty days is deemed to have been allowed, with the order treated as amended to correct the mistake. Because the authority proceeded on the original return and rejected the rectification applications after the statutory period, the later rejection orders were without jurisdiction. The appellate authority and tribunal failed to give effect to this statutory consequence. en-us Mon, 07 Dec 2020 00:00:00 +0530 Fri, 25 Dec 2020 09:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402149 Where the statute permits a revised return before completion of self-assessment, the revised return substitutes the original return for assessment purposes and must be acted upon by the assessing authority. The rectification proviso further provides that an application not rejected within sixty days is deemed to have been allowed, with the order treated as amended to correct the mistake. Because the authority proceeded on the original return and rejected the rectification applications after the statutory period, the later rejection orders were without jurisdiction. The appellate authority and tribunal failed to give effect to this statutory consequence. Case-Laws VAT and Sales Tax Mon, 07 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402149