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Chapter No. 07 - REVISED RETURN [Sec. 139(5)]
How Much Time Revised Return Can Be Revised?
An assessee can be file revised return as many number of times so long as it is within the limitation period and the assessee discovers any omission or wrong statement therein-CIT v. Samson Distilleries (P.) Ltd.2006 (3) TMI 545 - ITAT Bangalore.
Revised return can be filed multiple times within the limitation period when omissions or errors are discovered in the original filing. An assessee may file a revised return multiple times so long as each revision is within the applicable limitation period and corrects an omission or wrong statement discovered in the earlier return, permitting successive amendments prior to expiry of the statutory time bar. of Press 'Enter' after typing page number.
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