Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Revised Tax Return u/s 139(5) Supersedes Original, Says Allahabad High Court in Dhampur Sugar Mills Case.</h1> A revised return, under Section 139(5) of the Income Tax Act, is distinct from merely correcting an original return. Filing a revised return effectively withdraws the original return and replaces it with a new one for assessment purposes. This principle was upheld in the case of Dhampur Sugar Mills Ltd. v. CIT by the Allahabad High Court, establishing that a revised return supersedes the original, whereas simple corrections do not alter the status of the original return.
TaxTMI 
TaxTMI 