Income Tax Act, 1961 -Sections 139 and 143- In this case, the appellant-assessee filed a return of income on 19th November 1989 for the assessment year 1989-90. On 31st October 1990, the appellant filed a revised return. As per intimation issued under Section 143(1)(a) of the IT Act on 27th August 1991, the appellant paid the necessary tax amount. On 29th October 1991, the appellant filed another revised return. The assessing officer did not take cognizance of the said revised return- Dismissing appeal, SC held: The assessing officer had no jurisdiction to consider the claim made by the assessee in the revised return filed after the time prescribed by Section 139(5) for filing a revised return had already expired.