Due date for Filing Income Tax Return for HUF Partner- Belated return cannot be revised

Ajay Kumar Gupta (HUF) Vs ACIT (ITAT Delhi) Conclusion: Since assessee was an HUF and HUF itself could not become a working partner in the partnership firm, therefore, the due date of filing of the return applicable to assessee was 31st July of the relevant assessment year and belated return filed by assessee could not be revised. Held: In the present case, assessee sought to revise belated return filed by it on the ground that it was ‘working partner’ in a firm whose accounts were required to be audited and due date under section 139(1) was 30 the September of the assessment year.It was h...