Case Law Details
Case Name : Ena Chaudhuri Vs ACIT (Calcutta High Court)
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Ena Chaudhuri Vs ACIT (Calcutta High Court)
Calcutta High Court held that revision application filed under section 264 of the Income Tax Act allowable on account of bonafide mistake which cannot be rectified by filing revised return since original return was filed belatedly.
Facts- Petitioner is an old lady of advancing age and being unaware of the technicalities of the income tax law, committed mistake in her return by including the exempted income in question relating to dividend and long term capital gain as income payable to tax and such mistake was realised by her only upon receipt of the...
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I had a similar case sometime back in Delhi. The CIT refused ( verbally) to deal with the application u/s 264, instead suggested that I file an application u/s 119 for condonation of delay for filing a revised return. After lot of efforts, time and innumerable visits to tax office. I could get the condonation through PCIT. I wonder, what would be the position now after the introduction of 139(8A) where no benefit is allowable to the Assessee.