23 September 2014
hi can revised return be filed after notice u/s 143(2) is issued. do one needs to meet ao first and inform him and then file the revised return.. or can he file before presenting himself on the date mentioned in notice.
24 September 2014
sir, section 139(5) is self explanatory in this regard. the only confusion that has resulted in litigation, is whether 143(1) intimation is considered as completion of assessment or not. Even in such cases it has been held various judicial courts that 143(1) also doesn't amount to completion of assessment.
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