Print Page - s. 139(1), s. 143(1) - Revised return and refund of TDS

Title: s. 139(1), s. 143(1) - Revised return and refund of TDS
Post by: rajul5234 on July 18, 2013, 11:09:02 AM

SCA 7246/ 2013. Dt. 24/6/2013. Anitadevi Manoharlal Agarwal, Guj. H. C.
Para. 5.2 is crucial.
Held, Even if original return is belated, if s. 143(1) intimation is passed, revised return can be filed in permissible time limits to get refund of TDS not claimed in original return.
R.K.Parel.

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