https://www.taxtmi.com/caselaws?id=463232 ITAT held that filing a return in response to notice under s.153A does not bar filing a revised return; s.139(5) applies where not inconsistent with s.153A. The Tribunal found the assessee had discovered an inadvertent error (figures of a different AY), filed the revised return within the time prescribed in the s.153A notice and before completion of assessment, so the revision was valid. Assessment was set aside to give effect to the revised return. Decision against Revenue. en-us Fri, 10 Nov 2017 00:00:00 +0530 Mon, 18 Aug 2025 20:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463232 ITAT held that filing a return in response to notice under s.153A does not bar filing a revised return; s.139(5) applies where not inconsistent with s.153A. The Tribunal found the assessee had discovered an inadvertent error (figures of a different AY), filed the revised return within the time prescribed in the s.153A notice and before completion of assessment, so the revision was valid. Assessment was set aside to give effect to the revised return. Decision against Revenue. Case-Laws Income Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463232