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Income Tax | Fresh Claim Cannot Be Raised Before Revisional Authority Without Timely Revised Return : Supreme Court

2026-10-13T15:06:43.000Z

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From LiveLaw · Courts

The Supreme Court has held that a fresh claim before the Revisional authority cannot be filed by the assessee without filing a revised return in accordance with law. A bench of Justice Prashant...

Inside the Supreme Court of India, Bhagwandas Road, New Delhi
Photo: Pinakpani / Wikimedia Commons, CC BY-SA 4.0

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Courts & Constitution
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2026-10-13T15:06:43.000Z
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Institutions: Supreme Court

Topics: Supreme Court

Sources and further reading

  1. LiveLaw · Courts — Income Tax | Fresh Claim Cannot Be Raised Before Revisional Authority Without Timely Revised Return : Supreme Court