section 143(1)

This query is : Resolved 

04 September 2010 Due to error in uploading, deduction u/s 80C and 80D was not claimed.
This was noticed after the period for filing revised return had expired.and when intimation u/s 143(1) was collected from Dept(not issued by them and not acknowledged by assessee)
Revision petition filed with Commissioner.
Commissioner is asking for ruling or precedent where notice u/s 143(1) can be treated as order. Asper him, he has powers only if there is an order and not when there is only.
Cn somebody guide me in this regard.

07 September 2010 You can file rectification petition with assessing officer, but chance of succeding is very low..as pr SC ruling in Goetz india.....you cannot claim any deduction if you not claimed in original or revised return


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