No. Now returns of earlier years cannot be filed, unless any query from ITD.
if you have a refund due, file a condonation request with jurisdictional CIT. once the request is accepted, you can file the return
It cannot be filed under nomal course. however return u/s 142 can be filed after receipt of notice from ITD
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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