banner_ad

Section 139(4)???

This query is : Resolved 
Profile Image

Profile Image

(Querist)
12 September 2014 what is Sec 139(4)???? pls help
Profile Image

CA VISHWAKEERTHI.P.S.

Profile Image

CA VISHWAKEERTHI.P.S. (Expert)
12 September 2014 139(4) - Belated return

I.e., When person who had not furnished the return of income within the time allowed u/s 139(1) or response to a notice issued u/s 142(1)

Time limit to file return U/s 139(4):
i) Expiry of one year from the end of the relevant assessment year "or"
ii) Completion of assessment

Which ever is earlier

Return filed after date of belated period mentioned u/s 139(4) treated as invalid .

if allowed beyond extended period penalty u/s 271(1)(a) attracted

Vide - Amin chand payarelal vs. ACIT 285 ITR 546 (SC)
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
05 May 2026
Accountant

Sanjay K Pathak & Associates

Noida

Graduate (Any)

View Details
Company
04 May 2026
Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details
Company
01 May 2026
Chartered Accountant

Agrawal Jain & Co.

Raipur

CA

View Details
Company
03 May 2026
Senior Chartered Accountant

Nirmal Jain & Co

New Delhi

CA

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
ARTICLESHIP 30 April 2026
Article Assistant

J SINGH & ASSOCIATES

Ahmedabad

CA Inter

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details