Notice u/s 143(1)

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Sathyanaath Kalyanasundaram (Querist)
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12 December 2013 A notice has been raised u/s 143(1)for AY 2009-10 dated 18-09-2010. Due to certain reasons filing rectification was done in oct, 2013. Due to chng in income, rectification was rejected and case being tranf to local AO frm CPC. Revised return u/s 139(5) being impossible, kindly guide me in this matter. The assessee by mistake has wrongly carried forward the HP loss due to wrong filling of ITR. Early reply requested

CA Hardik Bunha

CA Hardik Bunha (Expert)
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12 December 2013 not to worry.

contact your income tax officer.

as your case is transfer CPC bangalore can not be process in your case.

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Sathyanaath Kalyanasundaram

Sathyanaath Kalyanasundaram (Querist)
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12 December 2013 Sir i hve readied a reply letter to the AO stating the facts. Is tis enough or do i need to file a return u/s sec 142 r 139(4). Further kindly clarify the situtaions when such returns under above sections are to be filed.

Satyendra

Satyendra (Expert)
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12 December 2013 Wait for notice from AO. After receiving Notice from AO you can file rectification u/s 154.

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Sathyanaath Kalyanasundaram

Sathyanaath Kalyanasundaram (Querist)
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12 December 2013 Sir, but rectification u/s 154 is not possible in case of change in the income of the assessee?

CA Hardik Bunha

CA Hardik Bunha (Expert)
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12 December 2013 rectification is not possible.

simply file letter for non receipt of refund to the income tax department.

Sathyanaath Kalyanasundaram

Sathyanaath Kalyanasundaram (Querist)
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12 December 2013 Thank you so much gentlemen.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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13 December 2013 a) 142 and 139(4) can't be invoked.

b) Letter to ITO will not suffice since there is variation of income as compared to original return filed.

c) ITO has to issue notice under section 147 to which assessee has to file a true and correct return on which the officer will pass an assessment order.

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CA Hardik Bunha

CA Hardik Bunha (Expert)
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13 December 2013 but still to date assessing officer has not issued any notice. it is a fault of income tax department in that case what can assessee do?

notice is not required to issue when case is under section 143(1).

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