19 February 2012
When an assessment is deemed to be completed for the purpose of filling revised return?Further,does the intimation of deemed u/s 143(1) is treated as completion of assessment or still an assessee can file Revised return provided filed original return in time. Pls clarify both the doubts.Thanks
19 February 2012
Revised return can be filed even after receiving an intimation as it is not called the assessment for the purpose of revising return. The condition for timely filing of original return is sufficient to comply.