2017 (9) TMI 123

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... loses higher income than in the return filed under Section 139(1)? - Held that:- As 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X