#invalid return

[canadaupdate]

The Kolkata High Court allows filing the revised return after service of intimation under section 143(1) in the case of Tata Metaliks Ltd. vs. C.I.T. III, Kolkata, being ITA No. 301 of 2005. In view of the aforesaid reasons the appeal was decided in favour of the assessee and against the Revenue and was allowed.