Intimation u/s 143(1) for tax payment

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Rahul Babhale (Querist)
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04 September 2015 sir

i have received intimation u/s 143(1) to pay tax for A.Y. 2014-2015. return which i had filed for a.y. 14-15 in that i had not claimed for housing due interest u/s 24 (b) and principle paid u/s 80c. now same i want to claim and want to revised return . can i revised return that original itr was filed before due date and can i claim for deduction in revised return. as on 04/09/2015....

sir pls reply

thanks in advance

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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04 September 2015 Seems the better course of action is to move a revision petition u/s 264 before the Commissioner of Income tax.

Rahul Babhale

Rahul Babhale (Querist)
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04 September 2015 thanks sir, may intimation u/s 143(1) be considered as assessment?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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05 September 2015 Yes, the expression "in the case of any order other than an order in which section 263 apply" appearing in section 264, would include an intimation passed u/s 143(1) and hence, it can be made the subject matter of challenge in revision before the CIT u/s 264.

Rahul Babhale

Rahul Babhale (Querist)
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05 September 2015 thnks sir, i had refund for a.y. 2010-11
and not filed itr for the same a.y. yet, can i file itr for a.y. 2010-11 to claim refund

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