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2019 (3) TMI 1299 - ITAT DELHIRectification of mistake u/s 154 - return of income filed u/s 139(4)- rectification application pointing out that the income assessed u/s 143(1) was not in conformity with that of the income returned in revised return of income filed on 11.03.2012 - Rejection of application u/s 154 - HELD THAT:- There is no dispute that the original return filed on 05.09.2013 was a belated return and hence, has to be considered u/s 139(4) of the Act. Perusal of the section 139(5) clearly shows that only those returns which have been filed u/s 139(1) of the Act can be revised and since the return of income of the assessee was filed u/s 139(4) of the Act, in our understanding of the law, the same could not have been revised and, therefore, there is no error in the findings of the Assessing Officer and since the same has been confirmed by the CIT(A), no interference is called for. - Decided against assessee.
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