Tag: time limit revised return

High Court directs CPC Bangalore to accept physical revised return as time limit for relevant year had expired. In a recent judgment, High Court of Meghalaya directed CPC Bangalore to accept the physical revised return as time limit for filing the revised returns for the relevant accounting year …

ITR can’t be revised by AO beyond limitation on direction of ITAT which did not exercising its power u/s 254 to allow the claim In a recent judgment, the Hon’ble Supreme Court has held as the ITAT had not exercised its power under Section 254 to consider the …

Time Limit reduced-Assessment completion revised return filing. 18-12 Month for assessment and end of the relevant AY for revised returns Budget 2017-18 : Rationalisation of time limits for completion of assessment, reassessment and re-computation and reducing the time for filing revised return The existing provisions of section 153 specify …