Revised return of income tax u/s 139(5) can be filed by an assesse any time "before the expiry of 1 year from the end of relevant assessment year or before the completion of Assessment which ever is earlier . . For the purpose of this section assessment refers to assessment made under section 143(3) and 144 . . Hence Assessment made under section 143(1) will not be treated as assessment for this purpose So revised return can be filed even after the intimation u/s 143(1) has been served