whether a person who has filed a belated return of Income u/s 139(4) of the Income-tax Act, 1961 is entitled thereafter to file a revised return of income u/s 139(5) of the Act.

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..... ion has been raised as to whether a person who has filed a belated return of Income u/s 139(4) of the Income-tax Act, 1961 is entitled thereafter to file a revised return of income u/s 139(5) of the Act. A related question is whether in such a case the time limit for completion of assessments laid down in sub-clause (c) of sub-section (1) of section 153 of the Act will apply with reference to the .....

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