https://www.taxtmi.com/caselaws?id=38660 A return not filed within the time prescribed under section 139(2) constitutes a default that can attract reassessment under section 147(a), and the later facility under section 139(4) to file before assessment does not erase that default or curtail the Income-tax Officer's power to act on it. On that basis, a notice under section 148 issued for non-compliance with section 139(2) was treated as valid, and the return filed in response was accepted as filed pursuant to that notice. en-us Tue, 26 Aug 1975 00:00:00 +0530 Thu, 08 Apr 2010 10:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38660 A return not filed within the time prescribed under section 139(2) constitutes a default that can attract reassessment under section 147(a), and the later facility under section 139(4) to file before assessment does not erase that default or curtail the Income-tax Officer's power to act on it. On that basis, a notice under section 148 issued for non-compliance with section 139(2) was treated as valid, and the return filed in response was accepted as filed pursuant to that notice. Case-Laws Income Tax Tue, 26 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38660