REVISED ITR CAN CAN REVISED AGAIN

Only return file under sec 139(1) and return filed in persuance to the notice under sec 142 should be revised u/s 139(5) as per IT act, 1961.

There is no need of any case law, since the law makes fully clear about the provision.

Regards,

Manoj

Revised ITR can be filed if the original ITR was filed in time. There is no restriction on the number of times ITR can be revised.

A FILE SUBMITED U/S 139(1) IS REVISED............IF U HAVE SUBMITTED FILE US 139(1) THEN U WILL REVISED ......THERE R NO RESTRICATION..

"DHAMPUR SUGAR MILLS"

Revised returns steps into the shoes of original return and so the re is no revised return. it becomes original return. no existence of older return.

u can revise return n number of times if the original return has been filed within due date and the n number of times limit is upto only one year from the end of relevant assessment year. 

THANKS TO ALL