Itr wrongly filed u/s 153a

This query is : Resolved

Deepak Sethi (Querist)
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23 April 2014 Dear All,

our client has filed return u/s 153A instead of regular return u/s 139.

my question is, whether the above return filed can be revised or not?

please share your views.

Thanks.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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23 April 2014 yes. a 153A return can be revised.

Deepak Sethi

Deepak Sethi (Querist)
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24 April 2014
dear Nikhil

thanks for sharing your view

but can you tell me under which section it is allowed?

Thanks

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Nikhil Kaushik

Nikhil Kaushik (Expert)
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24 April 2014 153a gives reference to 139 which includes 139(5) too. please refer http://www.itatonline.org/articles_new/index.php/assessment-of-search-seizure-cases-a-treatise/