i have received intimation u/s 143(1) to pay tax for A.Y. 2014-2015. return which i had filed for a.y. 14-15 in that i had not claimed for housing due interest u/s 24 (b) and principle paid u/s 80c. now same i want to claim and want to revised return . can i revised return that original itr was filed before due date and can i claim for deduction in revised return. as on 04/09/2015....
05 September 2015
Yes, the expression "in the case of any order other than an order in which section 263 apply" appearing in section 264, would include an intimation passed u/s 143(1) and hence, it can be made the subject matter of challenge in revision before the CIT u/s 264.
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