Kumar Jagdish Chandra Sinha v. CIT

220 ITR 67Supreme Court of India1996#5139 most cited

What is Kumar Jagdish Chandra Sinha v. CIT authority for?

A revised return cannot be used to rectify a deliberate omission or wilful mistake made in the original return.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2026.

Also referred to as

Kumar Jagdish Chandra Sinha v. CIT · section 139(5) · revised return · deliberate omission · wilful mistake · original return · capital loss · section 143(1)

Also reported as

86 Taxmann 122

Sections most often in play

Section 10AASection 115BASection 115BAASection 115BABSection 139(1)Section 139(5)Section 143(1)Section 154

Issues it is cited on

section 139(5)section 139(4)section 254section 139section 80section 139(1)section 13previous yearsection 25transferprescribedsection 15

Judgments citing Kumar Jagdish Chandra Sinha v. CIT

Vinod Kumar Khatri vs. Deputy Commissioner of Income Tax

ITA/132/2008HC Delhi23 Nov 2015
Section 139Section 142Section 143Section 260A

…re, the Assessee was competent to file the revised return under Section 139 (5) of the Act and it could have been taken cognizance by the AO. 17. The ITAT also distinguished the decision of the Supreme Court in Kumar Jagdish Chandra Sinha v. CIT (1996) 220 ITR 67 (SC). In the said case, the original return was not filed within the time prescribed under Section 139 (1) of the Act. The time limit within which the assessment had to be completed under Section 153 (1) (a) of the Act was exceeded. However, in the present case, the assessment was completed on 31st March 1994 within the time limit prescribed…

Commissioner of Income Tax vs. Infra Soft Technologies Ltd

ITA - 708 / 2008HC Delhi21 Oct 2010
Section 10ASection 5Section 80H

…vised return was invalid in law and could not be taken into consideration. For this purpose, she has placed strong reliance on the observations from the judgment of the Supreme Court in case of Kumar Jagdish Chandra Sinha Vs. Commissioner of Income Tax [220 ITR 67] in which the Court held that no revised return can be filed under sub-section (5) of Section 139 in a case where the return is filed under Section 139(4) of the Act. Once this is so, the revised returns filed by the assessee for both the said assessment years were invalid in law and could not have been treated and acted upon as revised retu…

Commissioner of Income Tax vs. Infra Soft Technologies Ltd

ITA/708/2008HC Delhi21 Oct 2010
Section 10ASection 5Section 80H

…vised return was invalid in law and could not be taken into consideration. For this purpose, she has placed strong reliance on the observations from the judgment of the Supreme Court in case of Kumar Jagdish Chandra Sinha Vs. Commissioner of Income Tax [220 ITR 67] in which the Court held that no revised return can be filed under sub-section (5) of Section 139 in a case where the return is filed under Section 139(4) of the Act. Once this is so, the revised returns filed by the assessee for both the said assessment years were invalid in law and could not have been treated and acted upon as revised retu…