https://www.taxtmi.com/caselaws?id=27716 The court held that the return filed by the assessee on April 2, 1964, was valid under section 139 of the Income-tax Act. Additionally, the reassessment proceedings initiated under section 147 for the same year were deemed valid as the refund application had been disposed of by the Income-tax Officer's order. The court ruled in favor of the Revenue and against the assessee, denying the request for leave to appeal to the Supreme Court due to the absence of substantial legal questions of general importance. en-us Fri, 07 Oct 1983 00:00:00 +0530 Mon, 15 Feb 2010 15:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27716 The court held that the return filed by the assessee on April 2, 1964, was valid under section 139 of the Income-tax Act. Additionally, the reassessment proceedings initiated under section 147 for the same year were deemed valid as the refund application had been disposed of by the Income-tax Officer's order. The court ruled in favor of the Revenue and against the assessee, denying the request for leave to appeal to the Supreme Court due to the absence of substantial legal questions of general importance. Case-Laws Income Tax Fri, 07 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27716