https://www.taxtmi.com/caselaws?id=778165 ITAT PUNE held that a belated return filed with incorrect particulars and without payment u/s.140B was defective and could not be revised after the due date. Noting Article 265, the Tribunal found it unjust to saddled the taxpayer with additional tax arising from errors made by a tax consultant and directed restoration to the JAO. The JAO must either allow a window to file a correct return or permit filing of correct computation with supporting documents. The Tribunal observed the department cannot treat the return as entirely invalid nor penalize the taxpayer for the consultant's mistake. en-us Tue, 09 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778165 ITAT PUNE held that a belated return filed with incorrect particulars and without payment u/s.140B was defective and could not be revised after the due date. Noting Article 265, the Tribunal found it unjust to saddled the taxpayer with additional tax arising from errors made by a tax consultant and directed restoration to the JAO. The JAO must either allow a window to file a correct return or permit filing of correct computation with supporting documents. The Tribunal observed the department cannot treat the return as entirely invalid nor penalize the taxpayer for the consultant's mistake. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778165