https://www.taxtmi.com/caselaws?id=27291 The High Court held that assessments were not completed within the limitation period as revised returns filed under s. 139(5) did not extend the time limit. The Court disagreed with the Tribunal, stating that returns under s. 139(4) cannot be equated with returns under s. 139(1) or (2). The judgment favored the assessee, ruling that the assessments were invalid and not completed within the limitation period, contrary to the Tribunal's decision. en-us Thu, 17 Jan 1985 00:00:00 +0530 Fri, 12 Feb 2010 10:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27291 The High Court held that assessments were not completed within the limitation period as revised returns filed under s. 139(5) did not extend the time limit. The Court disagreed with the Tribunal, stating that returns under s. 139(4) cannot be equated with returns under s. 139(1) or (2). The judgment favored the assessee, ruling that the assessments were invalid and not completed within the limitation period, contrary to the Tribunal's decision. Case-Laws Income Tax Thu, 17 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27291