Return revise


This query is : Resolved 

(Querist)
15 July 2014 can I revise return after intimation u/s 143(1) received?

15 July 2014 the ans is no as its deemed as final assessment in many case bt u can file a rectification petetion u/s 154.

15 July 2014 In my view return can be revised. 143 (1) is intimation not assessment order.

Revised return u/s 139 (5) can be filed within 1 year from the end of assessment year or the completion if assessment whichever is earlier provided the original return was filed within due date u/s 139 (1).

15 July 2014 in many cases 143(1) is deemed to be completion of assessment.


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