SATYABHAMA THAKUR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The Income-tax Appellate Tribunal, Patna Bench, Patna, referred to this court under Section 256(1) of the Income-tax Act, 1961 (for short "the Act"), the following two questions of law for its opinion :

(2.) For the assessment year 1975-76, the assessee filed her return of income on November 4, 1975, under Section 139(4) of the Act. She filed a revised return of income on March 21, 1978. Assessment was completed cm March 9, 1979, on the revised return of income. On appeal, the Appellate Assistant Commissioner set aside the assessment as invalid and directed the Income-tax Officer to complete the assessment de novo. On further appeal before the Tribunal, the only contention raised by the assessee was that when the original return was filed under Section 139(4) of the Act, she was not entitled under law to file a revised return and the assessment made on March 9, 1979, was time barred keeping in view the original return filed under Section 139(4) of the Act.

(3.) Under Sub-section (5) of Section 139, a revised return can be filed if the return had been filed either under Sub-section (1) or (2) of Section 139. We may reproduce Sub-sections (4) and (5) of Section 139 as under :