Dhampur Sugar Mills Ltd. v. CIT

90 ITR 236High Court1973#2066 most cited

What is Dhampur Sugar Mills Ltd. v. CIT authority for?

When a valid revised return is filed under Section 139(5), it replaces the original return, and the assessment must be completed based on the correct and complete information provided in the revised return, not the original.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Dhampur Sugar Mills Ltd. v. CIT · Section 139(5) · revised return · original return · assessment basis · substitution of return · true and full disclosure · error or omission · Income Tax Act 1922 · Section 139 · Section 143(3) · correct and complete return

Also reported as

51 Taxmann.com 508

Sections most often in play

Section 143(3)Section 115BBESection 139Section 69BSection 69Section 69ASection 133ASection 139(5)

Issues it is cited on

section 153a(b)section 139(3)section 144(1)principal director general of income-taxsection 2(45)section 139(5)true and full disclosuresection 10(1)settlement applicationsection 80a(5)section 24(a)surrender of income

Judgments citing Dhampur Sugar Mills Ltd. v. CIT

SATARA ENGINEERING PROJECTS AND EQUIPMENTS PRIVATE LIMITED,SATARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SATARA, SATARA

In the result, the appeal filed by the assessee is allowed

ITA 2450/PUN/2025[2024-25]Status: DisposedITAT Pune06 Jan 2026AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2450/Pun/2025 Assessment Year : 2024-25

For Appellant: Shri Ashwani Kumar &For Respondent: Shri Ganesh B. Budruk
Section 115BSection 139(1)Section 143(1)Section 250

…ithin 139(1) and validly exercised the option by furnishing Form 10-ID within that time, the later revised return is only a curative step. Courts have consistently held that a revised return relates back to the original return (Dhampur Sugar Mills Ltd. v. CIT 90 ITR 236 (All); Kumar Jagdish Chandra Sinha v. CIT 220 ITR 67 (SC)). Even if the revised return falls after the 139(1) due date, that does not make the exercise of option "belated," because: • The option was already exercised validly in the original return and Form 10-ID. • The revised return does not create a fresh option; it merely corrects/updates ackno…

KHODIYAR ORGANISERS, SURAT,SURAT vs. ACIT, CIRCLE-2(3), SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 36/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.36/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) M/S Khodiyar Organisers, Vs. Acit, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakfk1498A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/07/2025 Date Of Pronouncement 13/08/2025

Section 133ASection 139(5)Section 143(2)Section 250Section 271(1)(c)

…that once a revised return is filed, the original return must be taken to have been withdrawn and to have been ITA No.36/SRT/2024 A.Y 2015-16 M/s. Khodiyar Organisers substituted by a fresh return for the purpose of assessment [Dhampur Sugar Mills vs. CIT, 90 ITR 236 (All.), CCIT vs. Machine Tools Corporation India Ltd., 67 Taxman 363 (Kar.), approved in CIT vs. Mahendra Mills/Arun Textile ‘C’/Humphreys/Glassgow Consultants, 109 Taxman 225 (SC)]. In the instant case, the aforesaid statutory right to file the revised return of income was exercised by the assessee much before the selection of his case for scruti…

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 212/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

For Appellant: Shri C.L. Yadav, CA and Shri Vikas Yadav AdvocateFor Respondent: Shri Gautam Singh Choudhary
Section 250(6)Section 271(1)(c)

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

SHANKAR LAL LUDHANI THROUGH LATA DEVI LUDHANI AS LEGAL HEIR,AJMER vs. DCIT, CENTRAL CIRCLE, AJMER, AJMER

In the result, the appeal of the assessee is allowed

ITA 406/JPR/2025[2017-18]Status: DisposedITAT Jaipur04 Jul 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sudhir Sogani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 133ASection 147Section 148Section 271A

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

GEETA DEVI AGARWAL,JAIPUR vs. INCOME TAX OFFICER, ITO WD 1(4), JPR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2025[2017-18]Status: DisposedITAT Jaipur30 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 450/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Badri Lal Agarwal through Legal heir Smt. Geeta Devi G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ALGPA5194C अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Sh. S. B. Natani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, JCIT सुनवाई की तारीख /

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 143(2)Section 143(3)Section 68Section 69A

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

SURENDRA PAL SINGH SAHNI,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2024[2005-06]Status: FixedITAT Jaipur30 Jun 2025AY 2005-06

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 143(2)Section 143(3)Section 68Section 69A

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…as been filed validly ought to be considered as having been filed originally. The aforesaid position of law is supported by the decision rendered by the Hon'ble Allahabad High Court in the case of Dhampur Sugar Mills Ltd. v. Commissioner of Income-tax [(1973) 90 ITR 236 (All.)] and the Hon'ble Gujarat High Court in the case of PCIT-1 v. Babubhai Ramanbhai Patel [(2017) 249 Taxman 470 (Guj.)]. It is vehemently argued that once a revised return is filed, the original return must be taken to have been withdrawn and substituted by a fresh return for the purpose of assessment. 11. Thus, in a case where the return has…

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

…he issue of the notice under section 143(2). The ld. Sr. DR further invited our attention to part 3 of his Page No. D of his paper book which contained the case laws that he filed in support of the case of Revenue namely; i. Dhampur Sugar Mills Limited (1973) 90 ITR 236 for the proposition that a correction statement or an application for correction in the return originally filed cannot be construed to be a revised return within the meaning of section 139(5). ii. Orissa Rural Housing Development Corporation Limited (2012) 343 ITR 316 (Orissa) that even for the proposition that even a revised return filed 13 A.Y…

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

ITA 411/NAG/2019[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.411/Nag./2019 (Assessment Year : 2015–16) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Nandkumar Khatumal Harchandani ……………. Respondent 469, Poonam Villa, New Colony Nagpur 440 013 PAN – AATPH2594R Assessee by : Shri Manoj G. Moryani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 21/01/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed against the impugned order date…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…venue would amount to limiting the scope of revising the return already filed by the assessee flowing from sub-section (5). No such language or intention flows from such provision. 6.1 The Allahabad High Court in case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236, in the context of the Income Tax Act, 1922 held that the assessee is given a right to file a correct and complete return if he discovers an error or omission in the return filed earlier. The assessment can be completed only on the basis of the correct and complete return. The earlier return, after a revised return has been filed, cannot form the…

NATIONAL CONTRACTING COMPANY (INDIA), PRIVATE LIMITED,CHENNAI vs. DCIT, CORP CIRCLE-4(1), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 455/CHNY/2024[2020-21]Status: DisposedITAT Chennai24 Jun 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.455/Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021 ) National Contracting Company Vs. The Deputy Commissioner Of (India) Private Limited, Income Tax, No.32, Palani Centre, Corporate Circle 4(1) Vaidyaraman Street, Chennai. Venkatanarayana Road, T. Nagar, Chennai 600 017. [Pan: Aaacr 8512M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. G. Baskar, Advocate ""यथ" क" ओर से /Respondent By : Shri. R. Mukundan, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 13.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 24.06.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. R. Mukundan, IRS, JCIT
Section 143(1)Section 154Section 36Section 37Section 43B

…e circumstances as narrated above. As such the assessee has claimed deduction u/s 43B of the Act and therefore in our considered view, the same should have been allowed by the authorities below. 12. The Allahabad High Court in CIT v. Dhampur Sugar Ltd [1973] 90 ITR 236 (ALL)] made a distinction between revised return and a correction of return. It held that: There is distinction between a revised return and a correction of return. If the assessee files some application for correcting a return already filed or making amends therein, it would not mean that he has filed a revised return. It will retain the characte…

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

ITA 681/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Santosh Kumar, Sr. DR
Section 139(9)Section 143(2)Section 250Section 269SSection 36(1)Section 40Section 68

…of Babubhai Ramanbhai Patel (supra), on which reliance has been placed by the learned senior standing counsel for the respondents, wherein this court has placed reliance upon a decision of the Allahabad High Court in case of Dhampur Sugar Mills v. CIT [1973] 90 ITR 236, wherein it has been held that there is a clear distinction between revised return and a correction of return. Once a revised return is filed, the original return must be taken to have been withdrawn and substituted by a fresh return for the purpose of assessment. Thus, when a revised return is filed under section 139(5) of the Act, the original r…

M/S. TSO JHE KHANGSAR CHARITY HOSPITAL SOCIETY,MYSURU vs. INCOME TAX OFFICER, EXEMPTION, WARD-1, , MYSURU

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 912/BANG/2023[2013-14]Status: DisposedITAT Bangalore15 Jan 2024AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Subramanian, S
Section 11(1)Section 12ASection 143Section 143(1)Section 154

…same day, but signed acknowledgement was not sent to CPC within the specified date, therefore the revised return is non est in the eyes of law. He relied on the judgment of the Hon’ble Allahabad High Court in the case of Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236 (All) and submitted that the revise return has no value. 9. Considering the rival submissions we note that the assessee filed original return on 29.10.2013 showing NIL income and no refund was claimed. Subsequently the assessee filed revised return claiming refund of Rs.55,623 which was not sent to CPC within the due date. The CPC processed the o…

M/S. ATUL PROJECTS INDIA P LTD,MUMBAI vs. DCIT- 9(1)(2) (NOW JURIDICTION WITH DC CC 2(4)), MUMBAI

ITA 1940/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Sept 2023AY 2014-15

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

…1 I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 M/s Atul Projects India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”,MUMBAI BEFORE MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 (Assessment year : 2014-15 to 2017-18 & 2019-20) M/s Atul Projects India Private vs DCIT-9(1)(2) (Now Jurisdiction with Limited, 5th Floor, Trade Avenue DC CC (2)(4), Mumbai Andheri East, Suren Road Chakala, Mumbai-400 093 PAN : AAGCA5921P ASSESSEE RESPONDENT Present for the Assessee Shri Naresh Jain & Akshay Jain Present for the Depa…

M/S. ATUL PROJECTS INDIA PVT LTD.,,MUMBAI vs. DCIT- 9(1)(2), ( NOW JURIDICTION WITH DC CC-2(4), MUMBAI

ITA 1880/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Ms. Kavitha Rajagopal () & Ms. Padmavathy S. ()

Section 132Section 143(2)Section 14ASection 153CSection 37(1)Section 43CSection 69CSection 80I

…1 I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 M/s Atul Projects India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”,MUMBAI BEFORE MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1940,1876,1877, 1879 & 1880 / Mum/2023 (Assessment year : 2014-15 to 2017-18 & 2019-20) M/s Atul Projects India Private vs DCIT-9(1)(2) (Now Jurisdiction with Limited, 5th Floor, Trade Avenue DC CC (2)(4), Mumbai Andheri East, Suren Road Chakala, Mumbai-400 093 PAN : AAGCA5921P ASSESSEE RESPONDENT Present for the Assessee Shri Naresh Jain & Akshay Jain Present for the Depa…

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