https://www.taxtmi.com/caselaws?id=158678 A belated return filed after four years from the close of the assessment year is treated as non est and cannot be used to invoke section 28(1)(c), which applies only where a return exists and there is concealment or furnishing of inaccurate particulars. Section 28(1)(a) instead covers failure to furnish a return in response to statutory notice, and the scheme of section 28 indicates that clauses (b) and (c) presuppose a valid return. On that basis, a return that is not valid in law cannot displace the bar of limitation under section 34(3), and proceedings based on such a return remain confined to section 28(1)(a). en-us Fri, 01 Sep 1961 00:00:00 +0530 Tue, 05 Nov 2013 14:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158678 A belated return filed after four years from the close of the assessment year is treated as non est and cannot be used to invoke section 28(1)(c), which applies only where a return exists and there is concealment or furnishing of inaccurate particulars. Section 28(1)(a) instead covers failure to furnish a return in response to statutory notice, and the scheme of section 28 indicates that clauses (b) and (c) presuppose a valid return. On that basis, a return that is not valid in law cannot displace the bar of limitation under section 34(3), and proceedings based on such a return remain confined to section 28(1)(a). Case-Laws Income Tax Fri, 01 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158678