Return

Hey...guys ...do me a favor can any body give comment on this..

see...a person can  now  file return of A.Y 2008-09, with refund claim .....shallhe get the refund.....

what is effect of time barring because u/s 139 there is no as such mentioned that return can not be filed beyond particular time period.......but act has indirectly imposed the time constraints on A.O i.e 6months from the end of the assessment year......

can notice issued u/s 148 for income escaping assessment, be issued by suomotto rights of the A.O

please comment and correct my interpretation if iam wrong......

Thanks....