Case Law Details
Case Name : Vinod Kumar Khatri Vs DCIT (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Brief of the Case
Delhi High Court held In the case of Vinod Kumar Khatri vs. DCIT that revised return relate back to return originally filed, minus the omissions and wrong statements. Even if the revised return replaces the original return, the assessment proceedings leading up to the revised return do not get obliterated. It is never have been intended by the legislature that filing of the revised would wipe out the proceedings that have taken place till then. This would include the documents gathered or filed, and statements made, during the course of the assessment proceedings and the hear...
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THE CAPTION SHOULD READ AS ‘MERE REVISED RETURN FILING…..’ AND NOT RILING