2004 (8) TMI 737

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he following question of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the Act) for opinion to this Court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the return of income filed by the assessee on 13-3-1980 under section 139(4) could not be revised under section 139(5) by filing another ret .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Income-tax (Appeals) agreed with the contention of the applicant and while allowing the appeal directed the Income-tax Officer to admit the revised return and consider the claim for deduction under section 35B of the Act. The Revenue preferred an appeal before the Income-tax Appellate Tribunal and the Tribunal had set aside the order passed by the Commissioner of Income-tax (Appeals) by holding th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X