https://www.taxtmi.com/caselaws?id=60576 The Tribunal found that the revised returns filed by the assessee were valid as they were within the statutory period allowed under Section 139(5). The Tribunal held that the CIT's order under Section 263 was without jurisdiction and void as the intimation under Section 143(1) could not be revised under Section 263. The Tribunal also determined that the CBDT Circular relied upon by the CIT was not applicable to the case. Consequently, the Tribunal canceled the CIT's order, allowing the assessee's appeal based on established legal principles and statutory provisions. en-us Mon, 28 Nov 2005 00:00:00 +0530 Fri, 27 Jul 2012 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60576 The Tribunal found that the revised returns filed by the assessee were valid as they were within the statutory period allowed under Section 139(5). The Tribunal held that the CIT's order under Section 263 was without jurisdiction and void as the intimation under Section 143(1) could not be revised under Section 263. The Tribunal also determined that the CBDT Circular relied upon by the CIT was not applicable to the case. Consequently, the Tribunal canceled the CIT's order, allowing the assessee's appeal based on established legal principles and statutory provisions. Case-Laws Income Tax Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60576