SEO Sai Gr. Hosp.
197218 Points
Joined July 2016
if the “ITR filed u/s 139(1)” is Discarded and the subsequent return is filed after the due date u/s 139(1), it would attract implications of belated return like 234F etc.,
Thus, it is advised to check whether the due date for filing the return u/s 139(1) is available or not before discarding any previously filed return.