Case Law Details
Case Name : Anagha Vijay Deshmukh Vs DCIT, CPC (ITAT Pune)
Appeal Number : ITA No. 35/PUN/2022
Date of Judgement/Order : 30/01/2023
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.
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