13 April 2013
return of income for a y 2011-12 submitted twice one though efilling on Dec 11 other though paper in jurisdictional ITO on March 12.Matter comes to light while processing in ITO office,as the same year return is allready processed in CPC.Now ITO has issued a letter saying 2nd return is invalied.Now what recource is available to assessee and what legel proceddings will ITO iniate?
13 April 2013
If you have declared same income & other details in 2nd return then their will be no issues and you may admit your second return as invalid. As per section 139(5) you can not file revise return also. I don't think any proceeding will be initiated as he has already sent to you letter stating return is invalid.
14 April 2013
While the return saying invalid. it means it doesn't consider as filing of return and doesn't process. So according to me also there is no other proceedings will be apply or commence.
CAclubindia
