As per a Supreme Court decision in the case of Kumar Jagdish Chandra Sinha vs CIT it was held by the SC that the belated return cannot be revised and as per my understanding belated return means any any return filed beyond the period of due date mentioned in Sec 139(1).
In my office I was asked to revise a return fo AY 2012-13 originally e-filed on Sept 30,2012(due date Aug 31,2012), inspite of well established law I revised the said belated return successfully. So please clear my confusion whether the said revised return would be taken on record or would be declared invalid.
Thanking You in Anticipation.
CAclubindia
