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.
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