belated return question

 Late Return/Belated Return



Any person who has not filed the return within the time allowed u/s 139(1) or u/s 142(1) may file a belated return at any time before

...the expiry of one year from the end of the relevant assessment year or

...before the completion of the assessment, which ever is earlier.

so my question is what does it mean by "before the completion of the assessment".when return itself is not filed then how can we say that belated return can be filed before the completion of the assessment.how will assessment be done without filing the return.

Replies (8)

The assessing officer after giving the assessee reasonable opportunity of being heard may make the assessment of the total income or loss to the best of his judgment u/s.144 (i.e. Best Judgment Assessment). If assessee fails to make the return u/s.139 (1) and has not made the return u/s.139 (4) being belated return, the assessing officer can exercise his power and do the best judgment assessment. Hence, here assessee gets an opportunity to file belated return before the completion of assessment u/s.144 of the I Tax Act, 1961.

In general practice it is called as Ex-Party case.

 thank you

i have to file refund returns for ay 0809, 0910, 1011 & 1112

As per the provisions of section 139(4) i can file  only ay 1011 and 1112.

How can i file returns for AY 0809 and AY 0910

Originally posted by : Akshata Jagtap

i have to file refund returns for ay 0809, 0910, 1011 & 1112

As per the provisions of section 139(4) i can file  only ay 1011 and 1112.

How can i file returns for AY 0809 and AY 0910

you can ask for permission from CIT for filing returns of back periods, and after permission you can file the same manually. 

Thanks !

can you please provide with a reference section number

Originally posted by : Akshata Jagtap

i have to file refund returns for ay 0809, 0910, 1011 & 1112

As per the provisions of section 139(4) i can file  only ay 1011 and 1112.

How can i file returns for AY 0809 and AY 0910

I think legally you can't file the returns for AY 0809 and 0910....

Originally posted by : Akshata Jagtap

Thanks !

can you please provide with a reference section number

there is no specific section for belated returns, but the CIT is empowered to allow the assesee to file the returns of back period, if he feels that the reasons put by the assesse are reasonable for non filing of returns of back years.

Penalty under sec 271 may get initiated at the sole discretion of AO

Normally such cases are treated as "concealment of income" and sent to scurtiny.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details