Return Filed belated cannot be revised U/s. 139(5)

HIGH COURT OF ANDHRA PRADESH Chennakesava Pharmaceuticals versus Commissioner of Income-tax GODA RAGHURAM AND M.S. RAMACHANDRA RAO, JJ. IT TRIBUNAL APPEAL NOS. 29, 31 & 33 OF 2000 AUGUST  27, 2012 JUDGMENT M.S. Ramachandra Rao, J. I.T.T.A. Nos. 29, 33 and 31 of 2000 are filed under section 260A of the Income-tax Act, 1961 (for brevity “the Act”), by M/s. Chennakesava Pharmaceuticals, Vijayawada (hereinafter referred to as “the assessee”) against the common orders of the A. P. Income-tax Appellate Tribunal (Hyderabad Bench “B”), Hyderaba...