https://www.taxtmi.com/caselaws?id=62945 A belated return filed under section 139(4) cannot be revised under section 139(5), because revision is confined to a return furnished under section 139(1) or in response to a notice under section 142(1). A later return wrongly treated as revised does not extend the limitation period for issuing notice under the proviso to section 143(2). The notice must therefore be tested only against the valid return on record, and if issued beyond the permissible time, the resulting assessment cannot be sustained. en-us Tue, 27 Jun 2000 00:00:00 +0530 Thu, 09 Feb 2017 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62945 A belated return filed under section 139(4) cannot be revised under section 139(5), because revision is confined to a return furnished under section 139(1) or in response to a notice under section 142(1). A later return wrongly treated as revised does not extend the limitation period for issuing notice under the proviso to section 143(2). The notice must therefore be tested only against the valid return on record, and if issued beyond the permissible time, the resulting assessment cannot be sustained. Case-Laws Income Tax Tue, 27 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62945