https://www.taxtmi.com/caselaws?id=28811 A return filed under section 139(4A) is treated as a return furnished under section 139(1) for the purpose of section 139(5), so a revised return may be filed where the original return omitted required particulars. The absence of the auditor's report required by section 12A(b) was a curable omission in the original return, and the defect could be corrected by a revised return before assessment. On that basis, the assessee was entitled to revise the return and continue to claim exemption under section 11(1)(a), with no contravention of section 12A(b) in the stated circumstances. en-us Thu, 13 May 1982 00:00:00 +0530 Thu, 25 Feb 2010 18:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28811 A return filed under section 139(4A) is treated as a return furnished under section 139(1) for the purpose of section 139(5), so a revised return may be filed where the original return omitted required particulars. The absence of the auditor's report required by section 12A(b) was a curable omission in the original return, and the defect could be corrected by a revised return before assessment. On that basis, the assessee was entitled to revise the return and continue to claim exemption under section 11(1)(a), with no contravention of section 12A(b) in the stated circumstances. Case-Laws Income Tax Thu, 13 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28811