a revised return can be filed which will definitely be launched by the department. Then a petition u/s 119(2) should be filed before the respective commissioner for condonation of delay explaining the reasons that lead to filing the return beyond the time allowed u/s 139(4). Subject to the conditions specified in instruction no. 13/2006 dated 22.12.2006 the petition will be allowed. You have to see the monetary specified therein to apply. It it is more than a specified limit then it should be CCIT and CBDT as specified therein.