Revised return filed after issuance of scrutiny notice is valid: Mumbai ITAT

IT: There is no bar/restriction in provisions of section 139(5) that assessee cannot file a revised return after issuance of notice under section 143(2), AO could not reject assessee's claim for deduction under section 54 raised in revised return on ground that said return was filed after issuance of notice under section 143(2)

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