LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Revised return

CA RAJA SAHA (Dy Manager(F &A)) (321 Points)

02 September 2014

Please suggest wheather a revised return can be filled u/s 139(5) after receving an intimation for original return u/s 143(1) from CPC ?

Reply
Follow
Share

4 Replies

Tax Care India (https://www.taxcareindia.com) (39 Points)
Replied 02 September 2014

No, you can only file a rectification under sec 154 now.

Thanks,

Tax Care India

info @ taxcareindia.com

Originally posted by : R Saha
	Please suggest wheather a revised return can be filled u/s 139(5) after receving an intimation for original return u/s 143(1) from CPC ?

Ravi Chandra (CA FINAL) (98 Points)
Replied 06 September 2014

Revised return under Sec 139(5) can filed within one year from the end of the assessment year or before the assessment. After receipt of intimation from CPC you can not revise the return, you can have to rectify it.

CA RAJA SAHA (Dy Manager(F &A)) (321 Points)
Replied 06 September 2014

Thanks for reply but if intimation u/s 143(1) shows demand then receipt of such intimation may not be termed as a complete assessment .

Please share your opnion in that case ??

Tax Care India (https://www.taxcareindia.com) (39 Points)
Replied 06 September 2014

If you need personalized assitance to handle your stuff, please write details to info @ taxcareindia.com or visit https://www.taxcareindia.com

Originally posted by : R Saha
	Thanks for reply but if intimation u/s 143(1) shows demand then receipt of such intimation may not be termed as a complete assessment . Please share your opnion in that case ??