There is No Restriction That Assessee Cannot File Revised Return After Issuance Of Notice u/s 143(2): ITAT Mumbai

In the case of Mahesh H. Hinduja vs. ITO, ITAT Mumbai has held that:

There is no bar / restriction in the provisions of section 139(5) of the Act that the assessee cannot file a revised return of income after issuance of notice under section 143(2) of the Act. It is trite law, the assessee can file a revised return of income even in course of the assessment proceedings, provided, the time limit prescribed under section 139(5) of the Act is available. That being the case, the revised return of income filed by the assessee under section 139(5) of the Act cannot be held as invalid.

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