Direct tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 November 2011 if ao complete the assessment but time for belated return one year from the end of assessment year is not expired can now assesse able to file return.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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16 November 2011 Section 139(4) provides for filing of belated return before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier.

Since the assessment has completed, belated return cannot be filed.

Querist : Anonymous

Querist : Anonymous (Querist)

16 November 2011 i am asking because in some cases or between two condition (end of relevant assessment year or before completion of assessment) are readied as and as per mangal sir. i want to know about this situation.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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16 November 2011 The wording of Section 139(4) is very clear.

The bare section reads as under:

Any person who has not furnished a return within the time allowed to him under sub-section (1), or within the time allowed under a notice issued under sub-section (1) of section 142, may furnish the return for any previous year at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier

So it is clear that the belated return can only be filed if the assessment has not been completed

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