03 February 2025
if we file return under section 148 for assessment proceeding under section 147 then such return under section 148 can be revised again?
04 February 2025
Disagree with the above suggestion. sub-section 2 of the section 148 of the Income-tax Act 1961 clearly states that all the provisions of section 139 shall apply to a return filed under section 148. That automatically includes revision provision provided that the return has been filed with the time period provided in the notice issued under sub-section 1 of the section 148.