Enumerate list of circumstances where an updated return u/s 139(8A) cannot be furnished?

The provision of updated return is not applicable, if the updated return of any person for that assessment year is a loss return; orhas the effect of decreasing the total tax liability determined on the basis of return furnished under section 139 (1) or section 139 (4) or section 139 (5) ; orresults in refund or increases the refund due on the basis of return furnished under section 139 (1) or section 139 (4) or section 139 (5) . An updated return cannot be furnished by any person for the relevant assessment year, where an updated return already been furnished under section 139(8A) for the relevant assessment year; orany proceeding for assessment, reassessment, recomputation, or revision of income is pending or has been completed for the relevant assessment year