Validity of Revision of Income Tax Returns (ITR) after the ...

Examining Post-Due Date ITR Revisions u/s 139(5) Amidst Company Amalgamation to Ensure Accurate Tax Assessment.

December 23, 2019

Case Laws Income Tax SC

Validity of Revision of Income Tax Returns (ITR) after the expiry of the due date prescribed under Section 139(5) on account of the pendency of proceedings for amalgamation of the assessee companies with other companies - it is incumbent upon the Department to assess the total income of the successor in respect of the previous assessment year after the date of succession.

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Validity of Revision of Income Tax Returns (ITR) after the ...

Examining Post-Due Date ITR Revisions u/s 139(5) Amidst Company Amalgamation to Ensure Accurate Tax Assessment.

December 23, 2019

Case Laws Income Tax SC

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