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Revised return or rectification

This query is : Resolved 

12 December 2014 Please answer my Query:
i have filed a belated retun for assessment year 2014-15 on 12/12/14 having total income less than max amount not chargeable to tax. I have some tds refund claim this year as per 26AS but by mistakenly instead of claiming refund i have carried forward the same. So please tell me the way to claim TDS refund this year. I know that i cant revise such return.

12 December 2014 belated return cannot be revised but u can file a rectification request u/s 154

13 December 2014 Rectification is not possible on account of the following :-

a) Unless you receive intimation u/s 143(1).

b) Omission of a legitimate claim is not a mistake apparent from record. Inference is from Punjab State co-op....Ltd Vs. Dy. CIT [2008]173 Taxman 15(PH).

PS:- Try a revision u/s 264 before the CIT after you receive 143(1) intimation.

15 December 2014 Thanks for your reply Tushar sampat & B. Chackrapani Sir


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