Section 139(5) of the Income-tax Act,


Court :
HIGH COURT OF DELHI

Brief :

Citation :
INDIAN FARMS FERT. CO-OPERATIVE LTD. v COMMISSIONER OF INCOME-TAX

HIGH COURT OF DELHI INDIAN FARMS FERT. CO-OPERATIVE LTD. v 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 [1996] 220 ITR 67/86 Taxman 122 (SC) followed (Para 2)
 

C.rajesh
on 19 April 2008
Published in Income Tax
Views :


 Recent Comments

Total:




× Online Coaching My Enrolled Courses
Articles Forum News Experts Exams Share Files Income Tax Accounts Career Corporate Law Service Tax Video Judgements Rewards Top Members Events Albums Find Friends Featured Feed Scorecard Bookmarks Mock Test Poll Notification Knowledge Finder Coaching Institutes Trainee Corner Jobs
close x
  SHARE THIS