2019 (3) TMI 1299

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..... re 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 .....

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..... of application u/s 154 of the Income-tax Act, 1961 [hereinafter referred to as 'the Act by the Assessing Officer. 3. Briefly stated, the facts of the case are that the original return of income was E-filed by the assessee on 05.09.2013. Thereafter, the assessee revised the return of income once again Electronically, on 11.03.2012. The assessee moved a rectification application pointing ou .....

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..... We have given thoughtful consideration to the orders of the authorities below. 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. Section 139(5) of the Act contains provisions for revising return of income and the same reads as under: If any person, having furnished a return under sub-section (1) or in pu .....

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