TaxTMI 
TaxTMI 
1984 (6) TMI 97
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....2-1982. The assessment was completed on 29-3-1982. The ITO did not treat the return filed on 25-2-1982 as a revised return. The ITO was of the opinion that the original return was not filed by the assessee either under section 139(1) or under section 139(2) of the Income-tax Act, 961 (' the Act ') and, therefore, the return filed by the assessee cannot be taken as a return under section 139(5). 2. The assessee took the matter before the Commissioner (Appeals) and the Commissioner (Appeals), after quoting the provisions of section 139(5), dealt with the facts and law and ultimately rejected the argument of the assessee in the following words : " The appellant's accounting year ended on 31-12-1978 and, therefore, the return for this year wa....
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....ised return of the assessee. 4. The departmental representative, on the other hand, relied upon the order of the Commissioner (Appeals) on this issue and further supplemented his argument by placing reliance in O.P. Malhotra v. CIT [1981] 129 ITR 379 (Delhi). 5. The return was filed by the legal heir of the assessee after the death of Shri C.R. Das on 23-1-1979. The return was filed on 5-3-1981. Subsequently, it was found that there were certain mistakes and the assessee had not disclosed properly the income from business and house property and, consequently, a revised return was filed on 25-2-1982. The assessment was completed by the ITO though on 29-3-1982 but the assessment was completed on the basis of the return filed by the assess....
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....as not correct or complete and substitutes the same by a revised return which, according to him, is correct and complete. The effective return for the purposes of assessment is thus the return which is ultimately filed by an assessee on the basis of which he wants his income to be assessed. Sub-section (5) is a part of section 139. The statute itself provides for the filing of a revised return. Section 143 does not specifically deal with the return filed either under sub-section (1) or sub-section (2) or sub-section (4) of section 139. It deals generally with the return filed under section 139. It is true that sub-section. (5) specifically mentions sub-section (1) or sub-section (2) but does not mention the case of a return filed under sub-....