https://www.taxtmi.com/caselaws?id=796957 Revision jurisdiction cannot be used to introduce a tolerance-limit claim omitted from a self-assessment return once the statutory period for filing a revised return has expired. Where the return was processed and demand raised on the basis of the taxpayer's self-assessment, remand for fresh consideration of that omitted claim is impermissible. A revision application cannot operate as a substitute for a time-barred revised return. en-us Wed, 05 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 09:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796957 Revision jurisdiction cannot be used to introduce a tolerance-limit claim omitted from a self-assessment return once the statutory period for filing a revised return has expired. Where the return was processed and demand raised on the basis of the taxpayer's self-assessment, remand for fresh consideration of that omitted claim is impermissible. A revision application cannot operate as a substitute for a time-barred revised return. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796957