Case Law Details
Case Name : Anagha Vijay Deshmukh Vs DCIT, CPC (ITAT Pune)
Related Assessment Year : 2015-16
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Anagha Vijay Deshmukh Vs DCIT, CPC (ITAT Pune)
ITAT Pune held that once a revised return is filed within the time permitted u/s.139(5), it substitutes the original return in all respects. Accordingly, claim of enhanced amount of carry forward of loss vide revised return is allowable.
Facts- The assessee is a non-resident staying in Edina, USA. She filed the return electronically on 31-08-2015 declaring total income at Rs.1,15,500/- earned from rent and interest on fixed deposits etc., after claiming c
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