Filing of revised return after notice u/s 143(2) is issued.

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anisha (Querist)
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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.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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24 September 2014 you can revise the return without meeting the AO

Mihir Doshi

Mihir Doshi (Expert)
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24 September 2014 How is it possible?? Could you throw light on it????? How can one revise return once assessment is started by receving notice

Nikhil Kaushik

Nikhil Kaushik (Expert)
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24 September 2014 Sir where is the restriction. the restriction placed is only when assessment is completed. Issuance of notice is no bar...

Mihir Doshi

Mihir Doshi (Expert)
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24 September 2014
Dear,

Thanks, I am not able to give any case law but i think so, one cant revise return once the notice has been issued.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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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.

Mihir Doshi

Mihir Doshi (Expert)
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24 September 2014 Dear

thanks very much.

very helpful information.......

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