revised income tax on late filed

Belated return can not revise.

Where a belated return is filled u/s 139(4 )<Belated return>, assesses cannot file a revised return u/s 139(5)<Revised return>, 

Provided that, a revised return can be filed only where

a) a return has been furnished u/s 139(1) or

b) in response to a notice issued u/s 142(1).

- in re - Kumar Jagadish Chandra sinha