belated return
This query is : Resolved
CA SONI KRUNAL
(Querist)
06 August 2010
can belated return be revise?
one of my client found some probblem in return of a.y.09-10 which was filled on 15/07/2010 i.e. belated , and has revised the same return online . web site allowed him to revise the same . today he got the receipt for the same return.
plz clarify the position of law
one of my client found some probblem in return of a.y.09-10 which was filled on 15/07/2010 i.e. belated , and has revised the same return online . web site allowed him to revise the same . today he got the receipt for the same return.
plz clarify the position of law
06 August 2010
no, belated return can't be revised.
if online it is accepted, it is void-ab-intio.
if online it is accepted, it is void-ab-intio.
06 August 2010
Filing of revised return is not allowed for a belated return. The following case law may also be referred.
Kumar Jagdish Chandra Sinha Vs.CIT (1996) 86 Taxman 122(SC).
Kumar Jagdish Chandra Sinha Vs.CIT (1996) 86 Taxman 122(SC).
CA. Pradeep Nayak
(Expert)
06 August 2010
Belated return cannot be revised under any circumstances.
Murtaza I Bhagat
(Expert)
06 August 2010
agreed,
Manmohan ACA, CS
(Expert)
06 August 2010
Nob 139(5) is not applicable on 139(4)
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- EPF ECR NEW FILE SEP 17TH 2026
- Import of Software Service.
- Under marginal scheme
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- Oct 2025 Invoices
- Non filing of I T Returns
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- TAX AUDIT ON PROFESSIONAL INCOME
- TDS on Fixed Assets purchased
- Capital Gail Exemption Certificate
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
