13 February 2019
AY FOR WHICH LOSS IS CLAIMED 2013 = DUE DATE OF FILING OF THE PREVIOUS YEAR RETURN AS PER CPC RECORDS 05TH AUG.2013=AMOUNT OF LOSS PROPOSED TO BE DISALLOWED 8635/-. NOW THE FACT IS ITR AY 2013-2014 WAS FILED ON 10TH JUNE 2013 AGAINST ACKNOWLEDGEMENT FROM IT OFFICE= MEANS RETURN FILED IN TIME , BEFORE DUE DATE. THUS ABOVE ADJUSTMENT NOT ACCEPTABLE TO ME. HOWEVER THE PORTAL OF REPLY ONLINE IS TIME BARED NOW AND IT OFFICE ADVISED TO FILE REVISE RETURN FOR AY 2018-19 . HERE ALSO NEED NOT TO DO SO AS THE COMMUNICATION U/S 143[1][a] IS INCORRECT. HOWEVER IF I FILE REVISE RETURN [AS ORIGINAL ONE ] THEN UNDER WHICH SECTION , BECAUSE THERE IS NO MENTION OF U/S 143[1][a] IN THE FORM. NOT ONLY THAT WHAT WILL BE THE IMPACT OF IT ON MY RETURN FOR AY 2018-19? NEED GUIDANCE SINCE THERE MAY BE LAST DATE FOR FILING REVISE RETURN ALSO. Please guide / help.
20 February 2019
You can met your jurisdictional officer in person and find out the exact issues. Also there is chance to revise the return for AY 2018-2019 depending upon the type of issue in the letter/notice.
23 February 2019
I have furnished the details viz: itr return copy of ay 13-14 and it's acknowledgement also along with copy of notice communication u/s 143[1][a] and opt for instructions from ITO concerned where I filed my return for AY 2013-14 and await the instructions/guidance etc in the matter. However I may mention here that the disallowed loss for ay 2013-14 needs to be shown in return of ay 2018-19 BUT THE REASON TO DO SO IS LATE FILING OF RETURN OF AY 2013-14 WHCIH IS FILED IN TIME SO IT IS CONFUSED WHAT TO DO? Can I get guidance, now? Please.
27 September 2021
Once disallowed, it need not be declared in any succeeding ITRs. Only thing to check is why the ITR was treated as 'filed u/s. 139(4)'?
CAclubindia
