Case Law Details
Case Name : ACIT Vs M/s. Splendor Landbase Limited (ITAT Delhi)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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ACIT Vs M/s. Splendor Landbase Limited (ITAT Delhi)
It is seen that section 153A starts with Non obstante clause which inter alia overrides the provisions of section 139. This shows that return filed under section 153A is a separate return. Ld. AR relied upon the judgment of Jurisdictional High Court of Delhi in the case of Principal Commissioner of Income-tax-19 Vs Neeraj Jindal [2017] 393 ITR 1 (Delhi) wherein it was held that once the assessee files a revised return under Section 153A, for all other provisions of the Act,
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