27 February 2012
I would like to know that, I want to be revised return of income of my client but intimation u/s 143(1) has been sent by the Income Tax Deptt.
Please suggest can I revise the return after receiving of intimation u/s 143(1).If yes also the section for reference.
27 February 2012
An assessee can file revised return even after intimation is served. Citation :- Koshti Vs. Commissioner of Income-tax [2005] 276 ITR 165 (Guj).