2017 (9) TMI 123

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..... decided by HC [2017 (2) TMI 1002 - DELHI HIGH COURT] once the assessee files a revised return under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. When the A.O. has accepted the revised return filed by the assessee under Section 153A, no occasion arises to refer to the previous return filed under Section 139 .....

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