https://www.taxtmi.com/caselaws?id=289124 A return filed after the assessment order has been made cannot be treated as a valid return merely because it was submitted before service of the demand notice. A return is due within the period specified in the notice under section 22(2), and section 22(3) permits a belated return only until assessment is completed. Once assessment is completed under section 23, the filing of a later return does not restore due-time status by reason only that demand notice under section 29 has not yet been served. en-us Fri, 24 Jan 1936 00:00:00 +0530 Wed, 15 Jul 2020 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289124 A return filed after the assessment order has been made cannot be treated as a valid return merely because it was submitted before service of the demand notice. A return is due within the period specified in the notice under section 22(2), and section 22(3) permits a belated return only until assessment is completed. Once assessment is completed under section 23, the filing of a later return does not restore due-time status by reason only that demand notice under section 29 has not yet been served. Case-Laws Income Tax Fri, 24 Jan 1936 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289124