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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Rectification of mistake u/s 154 - belated return u/s 139(4) - ...


Rectification Denied: Belated Return u/s 139(4) Cannot Be Revised Per Section 154 Request.

March 27, 2019

Case Laws     Income Tax     AT

Rectification of mistake u/s 154 - belated return u/s 139(4) - Subsequently revised - request of rectification based on revised return - not permissible as belated return can't be revised

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