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2010 (3) TMI 756 - HC - Income TaxRevised return - The provision OF section 143(1B) , mandates that if after the issuance of intimation, a revised return is furnished by an assessee under sub-section (5) section 139 it is incumbent upon the Assessing Officer to process the revised return and amend the intimation issued under section 143(1)(a) on the basis of the revised return - At this stage there is no question of going into the validity of the return filed under section 139(5) of the Act, if the revised return is filed within the prescribed period of limitation - An intimation u/s 143(1)(a) of the Act cannot be equated with an assessment framed u/s 143(3) of the Act and the Assessing Officer cannot refuse to process the revised return and modify the intimation in accordance with section 143(1B) of the Act - Thus, the appeal is dismissed against of revenue.
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