Can a rectified return u/s 154 be revised u/s 139(4)?
This query is : Resolved
CA PARTH SHAH
(Querist)
29 July 2015
Mr X have filed ITR-1 for AY 14-15 within due date. He has claimed relief u/s 89(1) in the ITR which was not correct. As a reuslt the same was disallowed by CPC in the 143(1) initmation order. Later on, he applied for rectification of return u/s 154 online by correcting the amount of relief u/s 89(1). However the rectification was rejected and the case was transferred to the jurisdictional Assessing Officer.
Can Mr X now revise the return instead of applying for rectification u/s 154 to Jusrisdictional A.O. WIll CPC will process the revised return or will reject the return stating that rectification of the original return is still pending with AO?
Can Mr X now revise the return instead of applying for rectification u/s 154 to Jusrisdictional A.O. WIll CPC will process the revised return or will reject the return stating that rectification of the original return is still pending with AO?
Nikhil Kaushik
(Expert)
29 July 2015
no. In this case the rights to process the return are with AO now.
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
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Taxation of crypto futures in India Fy 2026- 2027
- Transfer of Physical Stock Between Two Proprietorship Concerns
- EPF ECR NEW RULES Sep 17th 2026
- Issuing of delivery challan by seller of goods
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- 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
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
