Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Revised return filed after expiry of one year - voluntary ...

Income Tax

December 26, 2011

Revised return filed after expiry of one year - voluntary revised return u/s 139(5) or return filed in pursuance of notice u/s 148 - Revised return after approval of composite scheme of amalgamation by the High Court - Decided in favor of assessee.... - HC

View Source

 


 

You may also like:

  1. Penalty u/s 271(1)(c) - revised returns were not valid returns u/s 139(5) and that, such returns were not voluntarily filed rather the same were filed only after...

  2. Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1)...

  3. Power to file Revised returns of income pursuant to the scheme of arrangement and amalgamation approved by the NCLT - scheme approved u/s 391 of the Companies Act gives...

  4. Scope of section 80A(5) - Revised return was not permissible and revised return of revised return is not thought of by the legislature. Thus, u/s 139(5) once return is...

  5. Revision of ITR - All period of limitations has been over - ultimately justice has to be rendered as nobody's income has to be taxed twice. Only re-course available in...

  6. Not accepting the revised return of income and disallowing the claim of loss - Submission of return for losses - there is no specific denial u/s 80 that the return filed...

  7. Revised return - original return of income was filed within time - Revised return is a loss return which should have been filed within the time specified u/s 139(3) of...

  8. Penalty u/s 271(1)(c) - income voluntarily offered before commencement of assessment proceedings - the time limit for furnishing the revised return of income u/s 139(5)...

  9. Validity of revised return u/s 139(5) - return was revised after issuance of intimation u/s 143(1) - claim of benefit of excess set off of losses and carry forward of...

  10. Revised return - rectified return was in fact a new return - u/s 139 (5), it is not open either to rectify or to revise return after there was a delay in filing a said...

  11. Rectification order u/s 154 - claim of long term capital loss - the returns filed u/s 139(5) and claim made therein in the revise return, which has no effect on the...

  12. Delay in filing the revised return of income u/s 139(5) - delay of 37 days in filing the revised returns - No doubt, the petitioner is a Pilot, who has to travel...

  13. Non admitting assessee’s claim through revised computation - AO was of the opinion that since the original return was filed belatedly, the assesee was not eligible to...

  14. Admissibility of claim in revised return u/s. 139(5) - Depreciation on goodwill - When the revised return was filed on time as per section 139(1) and 139(5), in our...

  15. Penalty u/s 271(1)(c) levied on income declared in the revised return of income filed u/s. 139(5) - Admittedly, there is no allegation that the revised return of income...

 

Quick Updates:Latest Updates