Revised Return - Section 139(5)

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..... sment whichever is earlier (applicable upto the A.Y. 2016-17) the end of the relevant A.Y. or the completion of assessment whichever is earlier (applicable for the A.Y. 2017-18 to 2020-21 ) If any person, having furnished a return u/s 139(1) or section 139(3) or section 139(4) , discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the 3 months p .....

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..... mation or refund u/s 143(1) as sec 143(1) is not completion of assessment M/S. ORISSA RURAL HOUSING DEVELOPMENT CORPORATION LTD., v CIT 2012 (11) TMI 764 - ORISSA HIGH COURT An assessee can file revised return as many number of time so long as it is within the limitation period and the assessee discovers any omission or wrong statement therin CIT vs. Samson Distilleries Pvt. Ltd. 2006 (3) TMI 545 .....

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