Section 139(5) of the Income-tax Act,
Last updated: 19 April 2008
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
Published in Income Tax
Views : 66
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
