Assessment under section 158BD

[scaa]

As per the section, the assessment is supposed to be completed under section 158BC>158BB.
Clause 158BB(ca) states that where the due date of return filing has expired but no return has been filed, the returned income would be considered as NIL
My queries
a) If return is filed before the date of search/survey but after the due date of filing has expired, what would be the position?
b) In case of an assessee whom notice has been served under section 158BD, what would be the position of the returns filed before serving the notice but after the date of search/survey, though due date of filing has expired?
According to my understanding, in case of section 158BD notice, the relevant date should be the date of serving the notice and not the date of original search/survey for considering returned income. Hence returns filed till the notice is served should be treated as filed returns even if the due date has expired.
Any case laws or learned opinion ?

[satyanveshi]

If the return is filed before/after the search and but before the issuance of notice u/s 158BC/158BDor under any other section if it is within the time allowed u/s 139(4) then it is a valid return and the contnets of the said return are valid. Even if it is rejected by the AO the person can win the case at least before the appellate authorities.
with regard to second question also, the answer furnished above holds good to some extent. The exceptional circumstance is that if a block return is filed before issuance of notice u/s 158BD/158BC before issuance of the said notices by the A.O. It had no recognisition as in normal circumstances, the assessee will not file block returns.  Therefore, the same will not be considered by AO and  nobody can help this type of cases. Law will not recognise such returns and it will be deemed no return is filed.

[scaa]

If the return is filed before/after the search and but before the issuance of notice u/s 158BC/158BDor under any other section if it is within the time allowed u/s 139(4) then it is a valid return and the contnets of the said return are valid. Even if it is rejected by the AO the person can win the case at least before the appellate authorities.
with regard to second question also, the answer furnished above holds good to some extent. The exceptional circumstance is that if a block return is filed before issuance of notice u/s 158BD/158BC before issuance of the said notices by the A.O. It had no recognisition as in normal circumstances, the assessee will not file block returns.  Therefore, the same will not be considered by AO and  nobody can help this type of cases. Law will not recognise such returns and it will be deemed no return is filed.

My question was if a NORMAL RETURN, though belated, is filed before service of notice u/s 158BD, what would be its status?

[satyanveshi]

though belated means whether it was filed before the time limit expires u/s 139(4) or after expiry of the time allowed u/s 139(4). If it is before 139(4) then as mentioned earlier you will get relief atleast before appellate authorities if not with the AO. If it is a return after the time of 139(4), it will not be recognised by law and the chances of getting relief are very bleak. Date of search or date of issuance of notice u/s 158BC/158BD are irrelavent. Of course, department may argue that only because search is conducted that you have filed the return otherwise, you have no intention of filing any return. Since law otherwise permits you to file a return u/s 139(4)/139(5), there are good chances of winning the case before appellate authorities.