1. The Income-tax Appellate Tribunal, Patna Bench, Patna, referred to this court under Sec. 256(1) of the Income-tax Act, 1961 (for short "the Act"), the following two questions of law for its opinion :

" (i) Whether, a revised return can be filed when a return has been filed under Sec. 139(4) of the Income-tax Act, 1961 ?

(ii) If the answer to the above question is in affirmative, whether the assessment made on the basis of the return filed by the assessee on March 21, 1978, was a valid assessment ?"

2. For the assessment year 1975-76, the assessee filed her return of income on November 4, 1975, under Sec. 139(4) of the Act. She filed a revised return of income on March 21, 1978. Assessment was completed cm March 9, 1979, on the revised return of income. On appeal, the Appellate Assistant Commissioner set aside the assessment as invalid and directed the Income-tax Officer to complete the assessment de novo. On further appeal before the Tribunal, the only contention raised by the assessee was that when the original return was filed under Sec. 139(4) of the Act, she was not entitled under law to file a revised return and the assessment made on March 9, 1979, was time barred