Revised income tax return invalid u/s 139(5) as original wasn't filed per Sections 139(1) or 142(1).

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....Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1) or 142(1), the revised return filed u/s 139(5) of the Act became non-est in the eyes of law, consequently the claim of capital loss made by the appellant in his revised return. - AT....