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COMMISSIONER OF INCOME-TAX versus SMT. JYOTI DHILLON

The return of a voluntary return of an assessment filed under section 139 (4) is not entitled to a one-year limitation period from the date of the revised return under section 153 (1) (c). , Does not apply to the Income Tax Act, 1961, section 139 (4). & 153 (1) (c) Limitation of assessment Under section 153 (1) (b), the extension of the limit under section 271 (1) (c) in case the ITO does not record a case Extended term of the ITO cannot be taken advantage of by the Indian Income Tax Act, 1961, Sections 153 (1) (B) and 271 (1) (C). property advocates from Lala rukh lawyer