https://www.taxtmi.com/forum/issue?id=109735 A company that filed its FY 2013-14 return timely but omitted land acquired and registered to the company received a notice under section 143(2). Under section 139(5) a return may be revised within the statutory window (one year from end of the relevant assessment year or until completion of assessment, whichever is earlier). Receipt of a section 143(2) notice is not the completion of assessment; therefore revision is available if the statutory period has not expired. en-us Sun, 17 Jan 2016 10:13:03 +0530 Thu, 23 Jan 2025 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109735 A company that filed its FY 2013-14 return timely but omitted land acquired and registered to the company received a notice under section 143(2). Under section 139(5) a return may be revised within the statutory window (one year from end of the relevant assessment year or until completion of assessment, whichever is earlier). Receipt of a section 143(2) notice is not the completion of assessment; therefore revision is available if the statutory period has not expired. Discussion-Forum Income Tax Sun, 17 Jan 2016 10:13:03 +0530 https://www.taxtmi.com/forum/issue?id=109735