Section 119(2)(b), 139(5) & 170 of the Income Tax Act, 1961— Return — Revised Return — In view of fact that the assessees were entitled to file revise returns after the prescribed time limit for filing or revising the returns has lapsed as per the respective schemes of arrangement and amalgamation and the IT Department did not raise any objection thereto within the stipulated period of thirty days despite service of notice under section 230(5) of the Companies Act, 2013. the schemes as sanctioned by NCLT attained statutory force and therefore, the Department is directed to receive the revised returns filed by the assessees beyond the due date ; neither section 119(2)(b) nor section 139(5) is applicable to the facts of the case — Dalmia Power Ltd. vs. Assistant Commissioner of income tax [2020] 312 CTR (SC) 113