HIGH COURT OF DELHI
INDIAN FARMS FERT. CO-OPERATIVE LTD.
COMMISSIONER OF INCOME-TAX
MADAN B. LOKUR AND S. MURALIDHAR, JJ.
IT REFERENCE NO. 40 OF 1985
August 27, 2007
Section 139(5) of the Income-tax Act, 1961 - Return of income- Revised return - Assessment year 1975-76 - Whether where assessee filed original return under section 139(4) which was beyond due date, a revised return filed by it under section 139(5) was not a valid return - Held, yes
Case Review: Kumar Jagdish Chandra Sinha v. CIT  220 ITR 67/86 Taxman 122 (SC) followed (Para 2)