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2006 (12) TMI 87 - HC - Wealth-taxWealth tax - Assessee filed belated returns for the assessment years 1967-68 to 1973-74 under section 15 of the Act on February 28, 1974, in terms of the law laid down by the hon’ble Supreme Court in Kumar Jagdish Chandra’s case [ 1996]220 ITR 67, held that a belated return filed under section 139(4) of the Act could not be revised and the revised returns filed being invalid in law could not have been acted upon – Assessment made on revised return is time barred
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