https://www.taxtmi.com/caselaws?id=36226 A voluntarily filed return under section 139(4) is not treated, for section 139(5) purposes, as a return furnished under section 139(1) or section 139(2), so it cannot be revised under the revised-return provision. The Delhi HC noted that the assessment had to proceed under the Income-tax Act, 1961 by virtue of section 297(2)(b), and the belated return filed on 30 March 1965 was therefore a valid voluntary return under section 139(4). However, the later return filed on 28 March 1966 could not cancel the assessment, because section 139(5) does not extend to returns under section 139(4). en-us Mon, 16 Feb 1981 00:00:00 +0530 Sat, 20 Mar 2010 11:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36226 A voluntarily filed return under section 139(4) is not treated, for section 139(5) purposes, as a return furnished under section 139(1) or section 139(2), so it cannot be revised under the revised-return provision. The Delhi HC noted that the assessment had to proceed under the Income-tax Act, 1961 by virtue of section 297(2)(b), and the belated return filed on 30 March 1965 was therefore a valid voluntary return under section 139(4). However, the later return filed on 28 March 1966 could not cancel the assessment, because section 139(5) does not extend to returns under section 139(4). Case-Laws Income Tax Mon, 16 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36226