Can a Belated Return be revised ?

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 March 2010 Dear Friends,

Can a Belated return u/s 139(4) be revised u/s 139(5) ? if not, kindly quote the case law/notification of the IT dept.

Thanks in advance.

Aditya Maheshwari

Aditya Maheshwari (Expert)
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04 March 2010 Voluntary return under section 139(4) cannot be revised - Section 139(5) permits a later or revised return to be filed only when the return was filed under section 139(1). Filing of revised return is not contemplated under section 139(5) in cases governed by section 139(4) - Kumar Jagdish Chandra Sinha v. CIT [1996] 86 Taxman 122 (SC)/Dr. (Mrs.) Satyabhama Thakur v. CIT [1997] 223 ITR 791 (Pat.).

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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04 March 2010 Dear Friend,
Only return filed u/s 139(1) or in pursuance of a notice u/s 142 can be revise. A belated return filed u/s 139(4) can not be revised-" Kumar Jagdish Chandra Sinha V CIT [1996] 86 Taxmann 122(SC).

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
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04 March 2010 BELATED RETURN CAN NOT BE REVISED.

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