Revised return


This query is : Resolved 

(Querist)
04 December 2012 I HAVE FILED THE RETURN WITHIN DUE DATE AND THE SAME HAS BEEN PROCESSED BY THE CPC. NOW CAN I FILE REVISED RETURN. AND THE OTHER THING THAT WHETHER THE WORD ITR PROCESSED CAN BE TERMED AS ASSESSMENT AS PER THE WORDINGS OF SECTION 139(5)

04 December 2012 1. yes you can file the revised return.

2. Section 143(1) is for PROCESSING of return and NOT assessment. Accordingly return can be revised even if the return has been processed u/s 143(1).


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