2022 (9) TMI 1540

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..... 560 - SUPREME COURT] filing a revised return u/s139(5) of the IT Act claiming carrying forward of losses subsequently would not help the assessee - assessee filed its original return under section 139(1) and not under section 139(3). Therefore, the Revenue is right in submitting that the revised return filed by the assessee under section 139(5) can only substitute its original return under Sectio .....

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..... M.R. Shah And B.V. Nagarathna, JJ. ORDER 1. Application for listing Review Petition in open court is rejected. 2. Having carefully gone through the Review Petition, the order under challenge and the papers annexed therewith, we are satisfied that there is no error apparent on the face of the record, warranting reconsideration of the order impugned. 3. The Review Petition is, accordi .....

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