Rectification in Return


This query is : Resolved 

(Querist)
08 January 2011 If deduction or claim wrongly mention in return and the case also taken for assessmenet it is possible to request/apply to assessing officer to rectify that in assessment hearing and the assessing officer has power to rectify....... Provide case laws.......

08 January 2011 No, even in case of ommission is discovered by AO during enquiry, Revised return cannot be filled.

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Guest (Expert)
08 January 2011 Yes, deduction can be allowed by A.O. during the assessment hearing if missed by assessee to claim in the return. You can take the example of depreciation if not claimed, it will be allowed by the A.O. My contention is also supported by Smt. Indiraben Kela Vs. ACIT

Despite the start of assessment proceeding, one can revise his return with the limitation provided for.



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