Revised Tax Return Filed Late u/s 139(3) Deemed Invalid Due to Missed Deadline, Loss Not Recognized.

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....Revised return - original return of income was filed within time - Revised return is a loss return which should have been filed within the time specified u/s 139(3) of the Act - loss return filed beyond the time limit prescribed u/s 139(3) of the Act was null and void - AT....