Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxpayers Can File Revised Returns Without Permission Under Income Tax Act, Confirms Nagpur High Court in Dande v. CIT.</h1> There is no requirement under the Income Tax Act for an assessee to seek permission to file a revised return. Filing a revised return is a right granted to the taxpayer. An application that claims to be under section 139(5) for permission to revise the originally filed return cannot be considered a revised return, as established in the case of Waman Padmanabh Dande v. CIT by the Nagpur High Court.
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