Revised return

This query is : Resolved 

14 October 2009 A assesse had file return for A.Y. 2008-09 on 30th nov 2008 after the due date subsequently return is revised voluntarily in the month of February 2009 ITO has pass order u/s 143(1)(a) considering the original return assesse applied for rectification u/s 154 requesting to consider the revised return ITO has rejected application that your return was not filed u/s 139(1) so you can not revised the return.What is remedy under such circumstances?It's urgent please reply it as early as possible.

15 October 2009 There is no remedy , a return which is not filed in time (belated ) cannot be revised .

The due date was sept 2008 i think

15 October 2009 Agree with Mr. Rajeev. Since original return was not filed as per sec 139 (1) hence revision was invalid.

Further, regarding rectification u/s 154 can be made by IT authority on their own or on the basis of applicaiton made by assessee. but rectification can be made when IT authority commit mistake at the time of passing order. However, in given case, AO has not committed mistake.

15 October 2009 Agree with Mr. Vinod

15 October 2009 agree with sreedhar


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