2019 (5) TMI 188

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....e Respondent : Shri Soumitra Choudhury, Advocate ORDER PER S.S.GODARA, JUDICIAL MEMBER:- This Revenue's appeal for assessment year 2009-10 arises against the Commissioner of Income Tax (Appeals)-4 Kolkata's order dated 13.10.2017 passed in case No.1197/CIT(A)-4/10(1)/2014-15, involving proceedings u/s 154 of the Income Tax Act, 1961; in short 'the Act'. Heard both the parties. Case fil....

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....id. (ii) The Ld. CIT(A) has erred in not considering the fact that as per the provisions of sub section (5) of Section 139 of the IT Act, 1961, an assessee can only file a revised return only if it discovers any omissions or any wrong statement in the original return, whereas, the assessee company filed the revised return due to non realization of accrued income from software exports and ....

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....no merit in Revenue's instant argument based on the above extracted pleading. Case file suggests that the Assessing Officer had himself accepted assessee's revised return dated 30.09.2011 as per sec. 143(3) order dated 14.12.2011. He had also issued the necessary questionnaire to the assessee to this effect making all the relevant queries on 17.10.2011 u/s 142(1) of the Act. All these crucial fact....