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

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

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.

Housing Development Corporation Limited (2012) 343 ITR 316 (Orissa) that even for the proposition that even a revised return filed 13 A.Y.2018-19 Rajesh Kumar Jaiswal after the time allowed under section 139(5) cannot be considered for making assessment. iii. Shri Ram Investments (2024) 167 taxman.com 139 (SC) that the ld. AO had no consideration to consideration to consider