Section 139(4) and 139(5)

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karan sharma (Querist)
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26 March 2014 sir today i had filed return for f.y 2012-13 but i did mistake in return.i did not mention self assesmenet detail.
i read the above section according to the section belated return can never be revised
but i filed the revise return today they accept my return on website ?
please clarify

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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26 March 2014 In online the revised return accepts,because of there is no instruction to the web software to find is it valid or not? so it accepts but while processing at CPC they shall verify the validity of the return.

As per my view even you filed revised return the revised return shall not be process by CPC because of it is invalid return as per section 139(5). Because of by forcing of two of my assessee i filed revised return for the return filed u/s 139(4) still now it not processed by CPC since 2 years.

However don't worry for the mistake committed by you, anyway you already filed revised return also, so send two returns ITR-V acknowledgements to CPC, if CPC considers your revised return and processed then fine and good otherwise file 154(1) rectification return for original return after receipt of 143(1) intimation from CPC for original return if in such CPC process doesn't considered self assessment tax payment details.

OM SAI SRI SAI JAI JAI SAI

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karan sharma

karan sharma (Querist)
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28 March 2014 Thanks sir
OM SAI SRI SAI JAI JAI SAI

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