In an era where personal data has become the lifeblood of the digital economy, protection of individual privacy has never been more critical. Increasing reliance on technology has amplified concerns over data misuse... Read more »
The appellant initially filed a return in November 1989 and revised it twice. The Income Tax Officer rejected the second revised return, declaring that it was barred by limitation u/s 139(5) of the Income Tax Act, 1961 which only allows a revised return to be filed before the earlier of two dates – one year… Read more »