2004 (8) TMI 737

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..... 6(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 return on 04-01-1982? 2. The present reference r .....

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..... he 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 that the return filed under section 139(4) of the Act .....

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