Tax Return Filed Late u/s 139(4); AO Exceeded Jurisdiction by Reassessing Unrelated Issues.

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....Reopening of assessment - Return filed beyond the time prescribed u/s 139(4) and therefore, was treated nonest by the AO - AO has exceeded his jurisdiction in reassessing issues other than the issues in respect of which the proceedings are initiated and reasons for the initiation of those proceedings cease to survive. - AT....