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![S. 153A Return is deemed to be Return u/s 139(1), Restrictive provisions of S. 80 do not apply: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Return-Filing-Taxscan.jpg "S. 153A Return is deemed to be Return u/s 139(1), Restrictive provisions of S. 80 do not apply: ITAT [Read Order]")
S. 153A Return is deemed to be Return u/s 139(1), Restrictive provisions of S. 80 do not apply: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) in ‘Asst.Commissioner of Income Tax v. M/s Splendour’ Land Base Ltd held that return under...