Section 143(2) proviso applies in case of return filed u/s 139(1) of the Act and not qua revised return u/s. 139(5) of the Act.

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Last updated: 19 April 2021
Quick Summary
This Income Tax Appellate Tribunal ruling clarifies the application of Section 143(2) of the Income Tax Act. The tribunal determined that the proviso to Section 143(2) specifically applies to original returns filed under Section 139(1), not to revised returns submitted under Section 139(5). This distinction is crucial for understanding the procedural requirements and timelines for tax assessments.

Court :
ITAT Hyderabad

Brief :
These assessee’s and Revenue’s cross appeals for Asst. Year 2014-15 arisefrom the Commissioner of Income Tax (Appeals)-10, Hyderabad’s orderdt.26.08.2019 passed in case No.0220/CIT(A)-10/2016-17, in proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’).

Citation :
ITA 1560/Hyd/2019

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