04 May 2010
a revised return can be revised. Omission/wrong statement must be due to bona fide inadvertence or mistake - The filing of a revised return after discovery of the omission or wrong statements is not by itself sufficient to bring the revised return within the ambit of section 139(5). A further requirement is that this omission or wrong statement in the original return must be due to a bona fide inadvertence or mistake on the part of the assessee - Sunanda Ram Deka v. CIT [1994] 210 ITR 988 (Gauhati).