1996 (4) TMI 112

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..... which pertains to the assessment for the year 1977-78 : " Whether in view of the fact that the assessment in this case was initially completed under section 143(1) of the Income-tax Act, 1961, on September 22, 1977, and in view of the provision of section 139(5) of the Income-tax Act restricting the fine for the filing of a revised return before the completion of assessment, the Tribunal was ju .....

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..... he proper relevant dates relating to issuance of notice, the subsequent assessment, etc., have not been mentioned in the paper book. Mr. Vidyarthi, learned counsel for the Revenue, submitted that the return filed on January 5, 1980, could not be a revised one under section 139(5) of the Act and it was, therefore, wrong to proceed on that premise. It is admitted that once a notice under section .....

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