Section 27O(2) in Conduct of Elections Rules, 1961
(2)Notwithstanding anything contained in sub-rule (1), if any intimation under that sub-rule reaches the returning officer after the last date for making nominations in the constituency, such intimation shall not be valid for the election then in progress, but shall, subject to the provisions of sub-rule (4) of rule 27-N, be valid for any future election in the constituency.