Revised return

This query is : Resolved 

09 September 2011 Return filed after due date can be revised or not Plz. reply

10 September 2011 Dear Narender,

If return are late filed, then it can not be revised.

10 September 2011 belated return cannot be revised.

10 September 2011 Revised return can be filed only if the original return was filed within due date: A return filed only u/s 139(1) can be revised i.e. only return filed within the due date as prescribed u/s 139(1) can be revised. A belated return filed u/s 139(4) can not be revised. Thus if a return is filed after the due date then it cannot be revised. This view has also been confirmed in Jagdish Chandra Sinha v. CIT 220 ITR 67 (SC).



Return filed in response to notice u/s 148 can also be revised: Return filed in response to notice u/s 148 can also be revised, as it is provided u/s 148 that for such return all the provisions of section 139 shall apply.



Abhishek Ranjan Singh
ARS Solutions
email2ars@gmail.com
+91 9022838615


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details