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Sec 139(1) & sec 139(5)

This query is : Resolved 
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(Querist)
07 January 2014 What us the difference between these two statements
1. A return filed u/s 139(1)
2. A return filed within the due date of sec 139(1)
As sec 139(5) says dat a person having furnished the return u/s 139(1) or in pursuance to a notice u/s 142(1) can revise the return..???
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CA Parul Saxena

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CA Parul Saxena (Expert)
07 January 2014 Return filed u/s 139(1) is the return which is filed on or before due date i.e.31st July or 30th September as the case may be.
Return filed u/s 142(1) is the return which is filed after obtaining notice from the department.
Both types of returns can be revised.
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