Is there any additional opportunity provided for taxable person to submit a return even after passing an assessment order under Sec 62(1)

Yes, if the registered person furnishes a valid return within thirty days from the date of service of best judgment assessment order under Section 62 (1), the said assessment order shall be deemed to have been withdrawn.

(ICAI FAQ PUBLICATIONS 06-09-2017 ASSESSMENT OF NON -FILERS OF RETURNS: FAQ NO. 18)

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