Belated Return - Section 139(4)

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....1) or within the time allowed under notice issued u/s 142(1), the person may, before the assessment is made, furnish the return of any previous year at any time 3 months prior to the end of relevant a....

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.... Thus a return of income submitted after assessment is completed but before the notice of demand is served would be invalid. [Balchand v ITO (1969) 1968 (8) TMI 6 - SUPREME COURT] * It has been held....