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        Income Tax

        Is Permission is Required For Filing Of Revised Return?

        15 December, 2015

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        Chapter No. 07 - REVISED RETURN [Sec. 139(5)]

        Is Permission is Required For Filing Of Revised Return?

        There is no provision in the Income –tax Act to seek permission to revise a return. It is a right of the assessee to submit such return. However, an application purporting to be under section 139(5), seeking permission to revise the return as originally filed, cannot be treated as a revised return-Waman Padmanabh Dande v. CIT1952 (4) TMI 37 - Nagpur High Court.

        Right to file revised return: no prior permission required and permission-application cannot substitute for revision. No prior permission is required to file a revised return; the assessee has a right to submit a revised return. An application framed as seeking permission to revise the originally filed return cannot be treated as, or substitute for, a valid revised return, and therefore does not meet the statutory mechanism for revision.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Right to file revised return: no prior permission required and permission-application cannot substitute for revision.

                              No prior permission is required to file a revised return; the assessee has a right to submit a revised return. An application framed as seeking permission to revise the originally filed return cannot be treated as, or substitute for, a valid revised return, and therefore does not meet the statutory mechanism for revision.


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