https://www.taxtmi.com/caselaws?id=796589 A return filed within the period allowed by a notice under Section 148 is treated under Section 148(2) as a return required under Section 139. Read with Section 80AC, this satisfies the timely-filing condition for a Chapter VI-A deduction, including deduction for qualifying interest under Section 80P(2)(d). The note states that a claim directly connected with deposits examined in reassessment is not unrelated, and that revision cannot rest on a sustainable assessment view or be expanded through grounds absent from the show-cause notice. Accordingly, the stated conclusion is that revision under Section 263 was invalid. en-us Fri, 17 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796589 A return filed within the period allowed by a notice under Section 148 is treated under Section 148(2) as a return required under Section 139. Read with Section 80AC, this satisfies the timely-filing condition for a Chapter VI-A deduction, including deduction for qualifying interest under Section 80P(2)(d). The note states that a claim directly connected with deposits examined in reassessment is not unrelated, and that revision cannot rest on a sustainable assessment view or be expanded through grounds absent from the show-cause notice. Accordingly, the stated conclusion is that revision under Section 263 was invalid. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796589