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“revised return”

Assessment ProceduresSection 139(5)Section 139(5)10,551 judgments

The decision most relied on for revised return is Goetze (India) Ltd. v. CIT (284 ITR 323), cited in 1,842 judgments on BharatTax.

Leading authorities on revised return

Goetze (India) Ltd. v. CIT
284 ITR 323 · 2006 · Supreme Court
1,842
citing judgments

An assessee cannot raise a new claim or a claim not made in the original or revised return of income for the first time directly before the Assessing Officer during assessment proceedings.

CIT v. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

CIT v. Jai Parabolic Springs Ltd.
306 ITR 42 · 2008 · High Court
349
citing judgments

An assessee can make an additional claim for deduction or file a revised computation of income during assessment proceedings, even if a revised return of income has not been filed. Such additional claims or grounds can also be admitted at the appellate stage.

CIT v. Infosys Technologies Ltd.
341 ITR 293 · 2012 · High Court
205
citing judgments

A Commissioner can revise an assessment order under Section 263 if it is erroneous and prejudicial to the interests of the revenue. This includes cases where the Assessing Officer fails to make further inquiries before accepting the assessee's statements in the return.

CIT v. Suresh Chandra Mittal
251 ITR 9 · 2001 · Supreme Court
179
citing judgments

A penalty under section 271(1)(c) for concealment or furnishing inaccurate particulars of income is not automatically leviable merely because a higher income is declared, even after a search or in a voluntarily revised return. The initial burden to prove concealment or inaccurate particulars lies with the Revenue.

Duggal & Co. v. CIT
220 ITR 456 · 1996 · High Court
84
citing judgments

An assessment order becomes erroneous and prejudicial to the revenue under Section 263 if the Assessing Officer fails to conduct a proper inquiry or investigation, even if the return appears prima facie correct. The Income-tax Officer has a duty to investigate and cannot remain passive.

Pr. CIT v. Ankit Metal & Power Ltd.
109 Taxmann.com 93 · 2019 · High Court
77
citing judgments

The Income Tax Appellate Tribunal (ITAT) has the power under Section 254 to entertain a claim for deduction not made in the original return of income or a revised return filed before the Assessing Officer.

35. In Virbhadra Singh (HUF) v. Pr. CIT
298 CTR 393 · 2017 · High Court
76
citing judgments

Where no inquiry was conducted by the Assessing Officer in passing an assessment order after accepting a revised return, the Commissioner acts within their power under section 263 to direct a fresh assessment.

Judgments citing revised return

Mohit Jain, Tonk vs. Income Tax Officer, Tonk

In the result, the appeals of the assessee are allowed

ITA 758/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

regular books of account, no addition can be made on that basis,\nrendering the satisfaction note illegal perse.\nFurthermore, the appellant has filed a revised return of income during the\ncourse of the assessment proceedings, wherein the true and correct income has been\ndisclosed. The revised return incorporates all relevant

Mohit Jain, Tonk vs. Income Tax Officer, Tonk

In the result, the appeals of the assessee are allowed

ITA 757/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Nov 2025AY 2013-14

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

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

regular books of account, no addition can be made on that basis, rendering the satisfaction note illegal perse. Furthermore, the appellant has filed a revised return of income during the course of the assessment proceedings, wherein the true and correct income has been disclosed. The revised return incorporates all relevant

Shubham Jain, Tonk, Rajasthan vs. Income Tax Officer, Ward - Tonk, Maha Devali, Tonk

In the result, the appeals of the assessee are allowed

ITA 756/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

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

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

regular books of account, no addition can be made on that basis, rendering the satisfaction note illegal perse. Furthermore, the appellant has filed a revised return of income during the course of the assessment proceedings, wherein the true and correct income has been disclosed. The revised return incorporates all relevant

Nalinkant Bhikhalal Pathak, Bhavnagar vs. The ITO, Ward-1(8), Bhavnagar

ITA 1711/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad13 Nov 2025AY 2018-19

Bench: Ld. CIT(A) during which the property was referred to District Valuation Officer (DVO) to determine the Fair Market Value of the property as on 10-07-2017. The DVO vide his order dated 07-07-2021 determined the Fair Market Value of the property at Rs.44,75,000/-. Thus the Ld. CIT(A) restricted the addition to Rs.24,75,000/- under Section 56(2)(x) of the Act.

Section 143(3)

filed his Return of Income for the Asst. Year 2018-19 on 29-09-2018 admitting total income of Rs.3,69,940/- and a revised return on 12-10-2018 admitting total income of Rs.3,65,380/-. The return was taken for scrutiny assessment for the reason that the purchase

Balaji Formalin Private Limited, Ahmedabad vs. DCIT, Circle, Gandhinagar

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

ITA 956/AHD/2024[2018-2019]Status: DisposedITAT Ahmedabad13 Nov 2025AY 2018-2019

Bench: Dr. Brr Kumar & Shri Tr Senthil Kumarआयकर अपील सं /Ita No. 956/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-2019

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR

following grounds of appeal: a.) The learned A.O. has erred in showing returned income as Zero (First Page of Order), though assessee has filed revised Return of income showing loss at Rs. (- )1,62,09,031. In as much as, in computation of assessed income the A.O. has shown return

Precision Camshafts Limited, Pune vs. DCIT Circle 1, Solapur

In the result, appeal of the assessee is partly allowed

ITA 2744/PUN/2024[2021-22]Status: DisposedITAT Pune12 Nov 2025AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2744/Pun/2024 निर्धारण वषा / Assessment Year: 2021-22 Precision Camshafts Limited, V Assessment Unit, E-102/103, Akkalkot Road S Income Tax Department Midc, Solapur – 413006. (National Faceless Maharashtra. Assessment Center), Jurisdiction : Pne C(1), Range 63, Deputy Commissioner Of Income Tax („Dcit‟), Circle-1, Solapur. Pan: Aabcp1086B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak - Ar Revenue By Shri Prakash L Pathade – Cit(Dr) Date Of Hearing 21/08/2025 Date Of Pronouncement 12/11/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Is An Appeal Filed By Assessee Against The Assessment Order Under Section 143(3) R.W.S 144C(13) Read With Section 144B Of The Act, 1961 Dated 24.10.2024 For A.Y.2021-22 Emanating From Dispute Resolution Panel‟S Order Passed Under Section 144C(5) Of

Section 143(3)Section 144BSection 144C(1)Section 144C(5)Section 153Section 92B

this case, Assessee filed its return of income for A.Y.2021-22 on 20.12.2021 declaring total income at Rs.74,22,18,250/-. Then, Assessee filed a revised return of income declaring total income at Rs.74,47,38,250/-. Assessee is a listed company having its headquarter situated at Solapur, Maharashtra, India

DCIT-2(1)(1), Mumbai vs. Central Bank of India, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5521/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Nov 2025AY 2016-17

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2016-17 Dcit, Circle-2(1)(1), Central Bank Of India, Room No. 561, 5Th Floor, Mumbai Main Office, Aayakar Bhavan, Vs. M.G. Road, Fort, Mumbai-400020. Greater Bombay, Mumbai-400023. Pan : Aaacc2498P (Appellant) (Respondent) For Assessee : Shri Nitesh Joshi For Revenue : Shri Virabhadra S. Mahajan, Sr.Dr Date Of Hearing : 10-11-2025 Date Of Pronouncement : 12-11-2025 O R D E R

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Virabhadra S. Mahajan, Sr.DR
Section 115Section 115JSection 143(3)Section 271(1)(c)Section 36(1)(vii)

income u/s. 115JB of the Act at Rs. 2,49,17,75,702/-. Thereafter, a revised return of income was filed on 27-03-2018 declaring total loss at Rs. 73,43,78,031/- as per the normal provisions of the Act and book profit

Khodiyar Motors, Surat vs. Dy. Commissioner of Income Tax, Circle-2(3), Surat

In the result, the appeal of the assessee is allowed

ITA 729/SRT/2024[2013-14]Status: DisposedITAT Surat11 Nov 2025AY 2013-14

Bench: Shrisanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.729/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Khodiyar Motors Vs. Dcit, 1-2-3, Green Park, Surat Circle - 2(3), Navsari Road, Unn-Sachin, Surat Surat - 394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffk4882M (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri P. M. Jagasheth, Ca राज"कीओरसे /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 14/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 11/11/2025

Section 143(1)Section 143(1)(a)Section 154Section 250

assessee himself. He further stated that to rectify any mistake in the return of income filed, remedy under the Act is to file a revised return of income as per provisions of section 139(4) of the Act. Hence, the rectification application of the assessee was beyond the scope

Ranjit Singh, Panchkula vs. Deputy Director, CPC Department

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

case was subsequently selected for Complete Scrutiny under the e-Assessment Scheme, 2019 on two issues, namely, (i) reduction of income in the revised return coupled with claim of refund, and (ii) mismatch between interest/winnings reported in Form 26AS and the income shown under “Income from Other Sources ... course of assessment proceedings, the AO examined the submissions and found that, although the assessee claimed exemption on the interest component in the revised return, he continued to claim credit for TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing

Labh Singh, Panchkula vs. Income Tax Officer, Ward No 2, Panchkula

ITA 725/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Bhupinder Singh, Ambala vs. Income Tax Officer, W-1, Ambala

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Respondent: \nShri Suraj Bhan Nain, Advocate

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Sh. Hakam Singh, Patiala vs. Income Tax Officer, Ward-4, Patiala

ITA 486/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Balbir Singh, Sirsa, Haryana vs. ITO, Ward-1, Sirsa, Haryana

ITA 483/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Bishan Chand, Chandigarh vs. Income Tax Officer, Ward 5 (5), Chandigarh

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Sat Pal, Chandigarh vs. Income Tax Officer, Ward 5(5), Chandigarh

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Narender Kaur, Kurukshetra, Haryana vs. Income Tax Officer Ward-1, Kurukshetra

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Balvinder Singh, Fatehabad vs. ITO Ward-1, Fatehabad

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Gurdeep Singh HUF, Chandigarh vs. ITO, Ward 5(5), Chandigarh

ITA 1153/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Jarnail Singh, Village Bhagwanpur, Kalka vs. ITO, Ward-2, Panchkula

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same

Baljeet Kaur, Nadi Mohalla Ambala City vs. ITO Ward 1, Ambala

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

course of assessment proceedings, the\nAO examined the submissions and found that, although the assessee claimed\nexemption on the interest component in the revised return, he continued to\nclaim credit for TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing ... deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit u/s 199. Accordingly, the AO held the interest of Rs.34,65,610/- to be\ntaxable, added the same