https://www.taxtmi.com/article/detailed?id=13674 A revised return filed beyond the period of limitation is ineffective to introduce new claims or exemptions not made in the original return; the Assessing Officer has no jurisdiction to consider such belated claims. Revision relief is limited to correcting omissions or wrong statements within the prescribed time and cannot substitute an original return to enable carry forward, set off or exemption benefits that require prior, timely declarations and compliance with statutory conditions. en-us Fri, 28 Feb 2025 11:01:16 +0530 Fri, 28 Feb 2025 11:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13674 A revised return filed beyond the period of limitation is ineffective to introduce new claims or exemptions not made in the original return; the Assessing Officer has no jurisdiction to consider such belated claims. Revision relief is limited to correcting omissions or wrong statements within the prescribed time and cannot substitute an original return to enable carry forward, set off or exemption benefits that require prior, timely declarations and compliance with statutory conditions. Articles Income Tax Fri, 28 Feb 2025 11:01:16 +0530 https://www.taxtmi.com/article/detailed?id=13674