https://www.taxtmi.com/caselaws?id=784936 Whether an updated return under Section 139(8A) can be filed after assessment proceedings commence: held that clause (b) of the third proviso to s.139(8A) bars furnishing an updated return where proceedings for assessment/re-assessment/recomputation/revision are pending or completed for the relevant year; petitioner's request made after issuance of notice under s.143(2) and during scrutiny under s.143(3) r/w s.144B was rightly rejected and the AO proceeded to disallow exemptions and deductions on merits - request refused and assessment upheld. Applicability of Press Release/NUDGE: held inapplicable as petitioner was not an identified taxpayer under that scheme, so it did not entitle petitioner to file an updated return; writ dismissed. en-us Mon, 05 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784936 Whether an updated return under Section 139(8A) can be filed after assessment proceedings commence: held that clause (b) of the third proviso to s.139(8A) bars furnishing an updated return where proceedings for assessment/re-assessment/recomputation/revision are pending or completed for the relevant year; petitioner's request made after issuance of notice under s.143(2) and during scrutiny under s.143(3) r/w s.144B was rightly rejected and the AO proceeded to disallow exemptions and deductions on merits - request refused and assessment upheld. Applicability of Press Release/NUDGE: held inapplicable as petitioner was not an identified taxpayer under that scheme, so it did not entitle petitioner to file an updated return; writ dismissed. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784936