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Original Return
ITAT directs AO to set off Business Income with carry forward Business Loss on grounds of Assessee’s Return becoming valid u/s 139(1) after defect was removed from Original Return
September 20, 2023
Rectification in Revised Return allowable Despite Late Filing of Original Return: ITAT [Read Order]
May 20, 2023
ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]
March 22, 2021
When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]
October 23, 2018
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