Belated Return - Section 139(4)

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..... nder section 139(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 .....

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..... date of service upon the assessee. 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 .....

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