Revised return can be filed after notice issued by Income Tax Department


notice issued by Income Tax

Section 139(5) of Income Tax Act 1961

The time for furnishing of revised return shall be available up to the end of the relevant assessment year or before the completion of assessment, whichever is earlier.

For example: For Financial Year 2017-18 revised return can be filed upto 31st March 2019.

Section 139(5) permits to file revised return if the income is not disclosed or claim of tax deduction is not made.

Case Law: Mahesh H. Hinduja Vs Income Tax Officer

In this case before the ITAT, Mahesh Hinduja had declared a total income of Rs 4.91 lakhs.  In his original return for the financial year 2010-11. He later filed a revised return declaring a total income of Rs 6.24 lakhs. In revised return he also disclosed long-term capital gains of nearly Rs 50 lakhs. However, as he had invested Rs1.15 crore in a new residential house, he claimed a deduction under section 54 of the Income Tax Act 1961.
To ensure that the taxpayer has not underreported his income or paid less tax, the Income Tax Act empowers Income Tax officers to issue a notice asking for further evidence. As the revised return was filed by Hinduja after he had received a notice under section 143(2), the Income Tax officer rejected his claim for deduction. The litigation finally reached the level of the ITAT.

The ITAT noted that the Income Tax officers had rejected the revised return of income. As invalid but at the same time had accepted the higher income offered in the revised return.  Including the long term capital gain. Only the claim of deduction under Section 54 had been rejected. The Income Tax officer has adopted a very selective approach in respect of the revised return of income filed by the taxpayer,” remarked the ITAT.

The ITAT held that the Income Tax Act does not bar a taxpayer. From filing a revised Income Tax return after issue of notice under Section 143 (2). Hinduja’s case was sent back to the Income Tax officers for examining and allowing the deduction. Subject to the fulfilment of conditions prescribed for such claim.


Thus as per the case of Mahesh H. Hinduja Vs Income Tax Officer, Mumbai, a revised return can be filed after the issue of a notice. By the income tax department and the benefit claimed therein cannot be denied.

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