Revised return for intimation u/s 143 (1)

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Madhav Pathak (Querist)
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16 August 2014 I had filed ITR of one of my client on 15.10.2013. He was individual and not liable for tax audit. He is the Resident of New Delhi. Later on I got an intimation u/s 143 (1)with demand of Rs. 118000/- On the intimation sent by the department "Due date of filing Original Return" was written " 31.10.2013". I had a telephonic conversation with Income Tax Department Helpline and the guy on the other side told me that I cannot revised the return and suggested me for Rectification Request. I went for Rectification Request and the same is now processed with demand of Rs. 114000/- Later on, when I again communicated with Department Helpline they told that I would have revised the return instead of Rectification Request. Now, they are telling that I cannot revise the return mentioning the ground that I have once requested for Rectification. The main question is that can ITR be revised after processing of Rectification Request? And, please suggest me what can I do in the current situation.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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16 August 2014 You have not mentioned which year return?

Assuming return of AY 2013-14--

No you can not file revised return since the return was belated return u/s 139(4).

Due date was 31.07.2013 for return of AY 2013-14 which was extended till 05.08.2013.

Even for Tax Audit case due date was 30.09.2013 and not 31.10.2013.

Only way out now is rectification. Check what is the reason for demand and file rectification request accordingly.

Madhav Pathak

Madhav Pathak (Querist)
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17 August 2014 Yes, the return was for AY 2013-14. But, in the intimation u/s 143 (1) sent by the department, the due date was written as 31.10.2013. So, can't I file the revise return on the basis of the same? And, can ITR be revised once Rectification Request is processed?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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17 August 2014 No. You cant file revise return as the due date u/s 139(1) was 31.07.2013 (Extended upto 05.08.2013). No question of revised return. I dont know how the due date was written in intimation as 31.10.2013. So forget about revised return and file rectification request u/s 154.

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