Can we file revised return after intimation u/s 143(1)
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
12 June 2012
RP receives salary from Syn.Bank & ITR 2 filed on 29.06.2011 for ay 11-12 showing tax payable Rs.20,020/-.Form 16 also showed tax payable as Rs.20,020/-
His employer deducted above 20,020/- but did not deposit to the credit of Govt. in view of interim stay granted by High court of Kerala.This 20,020/- taxpayable is inrespect of amount appropriated to the corpus of pension fund.
Then on 17.10.11 we have received an intimation u/s 143(1) with demand of Rs.20,820/- after considering int u/s 234B.
Then we filed an written explanation to AO & also to CPC stating that Rs.20.020/- is not paid due to High court's interim order with all enclosures.
on 27.2.12,we have receivd letter from CPC and asked us to file an online rectification.So we have filed an online rectification by reducing Rs.94,108/- from chargeable salary ie amount appropriated to the corpus of pension fund.
And on 11.06.12 we received an email from CPC STATING that our application for rectification is rejected.Their WORDINGS ARE AS FOLLOWS
"Tax has been computed correctly on income returned by the assessee.Fresh claim for change of income is not allowable u/s 154,as the same is not a mistake apperent from record.Any such change can be made only under the provisions of sec 139(5) of IT Act.Inview of the above ,this rectification is rejected."
please clarify
Can assessee now file revised return after receiving intimation u/s 143(1)?
Is intimation u/s 143(1) is an asst order?
Instead of paying Rs.20,820/-, can we write a letter to AO thaat we are not paying the above as same is deducted but not paid by Syn.bank to the credit of Central Govt. inview of HC 's interim order and asking for grant of stay until final HC order?
Please inform what best we can do now.?
His employer deducted above 20,020/- but did not deposit to the credit of Govt. in view of interim stay granted by High court of Kerala.This 20,020/- taxpayable is inrespect of amount appropriated to the corpus of pension fund.
Then on 17.10.11 we have received an intimation u/s 143(1) with demand of Rs.20,820/- after considering int u/s 234B.
Then we filed an written explanation to AO & also to CPC stating that Rs.20.020/- is not paid due to High court's interim order with all enclosures.
on 27.2.12,we have receivd letter from CPC and asked us to file an online rectification.So we have filed an online rectification by reducing Rs.94,108/- from chargeable salary ie amount appropriated to the corpus of pension fund.
And on 11.06.12 we received an email from CPC STATING that our application for rectification is rejected.Their WORDINGS ARE AS FOLLOWS
"Tax has been computed correctly on income returned by the assessee.Fresh claim for change of income is not allowable u/s 154,as the same is not a mistake apperent from record.Any such change can be made only under the provisions of sec 139(5) of IT Act.Inview of the above ,this rectification is rejected."
please clarify
Can assessee now file revised return after receiving intimation u/s 143(1)?
Is intimation u/s 143(1) is an asst order?
Instead of paying Rs.20,820/-, can we write a letter to AO thaat we are not paying the above as same is deducted but not paid by Syn.bank to the credit of Central Govt. inview of HC 's interim order and asking for grant of stay until final HC order?
Please inform what best we can do now.?
Ca Anand Dubey
(Expert)
12 June 2012
one can revise your return us 139(5)even after intimation u/s 143(1)
You can write to AO but in my opinion they will ask you to deposit the tax if you are showing income and don't have tax credit the payment of tax is assessee liability, although you can make a complain to AO regarding non deposit of tds
You can write to AO but in my opinion they will ask you to deposit the tax if you are showing income and don't have tax credit the payment of tax is assessee liability, although you can make a complain to AO regarding non deposit of tds
Message likes :
2 times
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
- Issuing of delivery challan by seller of goods
- Transfer of Physical Stock Between Two Proprietorship Concerns
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Taxation of crypto futures in India Fy 2026- 2027
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- EPF ECR NEW RULES Sep 17th 2026
- 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
