Sushma Pathak vs ITO

Parties Involved

Facts Summary

The assessee, Sushma Pathak, filed her return of income on 23.07.2023, declaring income of INR 17,15,720/- and claimed deductions under sections 80C and 80TTB of the Income Tax Act, 1961. The return was processed on the same date with no refund/no demand. Pathak filed Form 10IE for changing from Old Tax Regime to New Tax regime on 30.12.2023 and revised her return of income under the New Tax Regime on the same date, declaring income of INR 30,01,970/-. The revised return was processed on 19.02.2024, and a demand of INR 84,600/- was raised by the Assessing Officer. Pathak appealed against the order of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal (ITAT) upheld the appeal for statistical purposes.…

Legal Issues

• 1. Whether the revised return of income filed by the assessee can be treated as having validly filed.

Judgment Outcome

Decided in favour of Assessee.

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