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Citedby 110 docs - [View All]
Smt. Monmohini Coomer vs Wealth-Tax Officer on 24 March, 1984
Wealth-Tax Officer vs P. Sanjeeva Reddy. on 30 June, 1984
V.N. Swaminathan vs Commissioner Of Income-Tax, ... on 7 September, 1983
Jagat Singh vs Wealth-Tax Officer on 16 March, 1990
Shiv Mohan Sharma (Huf) vs Wealth-Tax Officer on 24 February, 1987

[Complete Act]
Central Government Act
Section 15 in THE WEALTH-TAX ACT, 1957
139 [ 15 Return after due date and amendment of return. —If any person has not furnished a return within the time allowed under sub-section
(1) of section 14 or under a notice issued under clause (i) of sub-section (4) of section 16, or having furnished a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: Provided that—
(a) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time upto and inclusive of the 31st day of March, 1990, or before the completion of the assessement, whichever is earlier;
(b) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1988, it may be furnished at any time upto and inclusive of the 31st day of March, 1991, or before the completion of the assessment, whichever is earlier.]