25 November 2009
I have got an intimation u/s 143(1) of refund of rs. 380 relating to AY 2008-09. However the AO has charged the LTCG on equity shares @ 20%, thus reducing my amount of refund. As per my knowledge no revision application can be made u/s 263,264 to CIT for intimation against 143(1). The only way out seems to file a revised return u/s 139(5). Can this be considered mistake apparent from record?