234F on Revised Return

Assessee Filed his return on 31/12/21 for AY 21-22 with Income of 3 lakhs, E ver not done

In the month of March, Assessee filed Revised Return with income after deductions is Rs 499000.

now demand Raised of Rs 1000 u/s 234F

whether the demand is correct ?
Replies (17)
Quick Summary
This discussion explores whether a Section 234F demand raised on a revised tax return is correct. The original return was filed on time, but e-verification was pending. A revised return was then filed, and a demand was raised. Participants debate whether the demand is valid, considering the e-verification deadline and the implications of filing a revised return before the original is verified.

Demand is not correct .

234F is for late filing but it was filed on time
Agree with eswar reddy
Revised return replaces the original return. So check whether ITR under section ITR is filed for the second time
139(5)
Then it is correct only.. Submit rectification to reprocess the return

You have mentioned that original return was filed in due time but E Verification was not done 

You filed the revised return in March 2022. 

So they must have generated the fee because till the time verification is done, a return is not completed to be taken up for processing by the department. 

Original return filed on 31/12, Still time is there to E verify original return
Yeah You are right , there will be 120days time to verify ITR..

Contact CPC once
Can I E verify the return
and respond to demand as Demand is not correct
Yeah..You can respond to the demand ..You may e verify original return but it may not get processed
Ok thanks
No one can say the demand is wrong , one has to certify on the basis of facts and figures. The income declared and the deductions and exemption availed must be as per books or records.He has to justify to the best of explanation that it is correct.
The query is completely different..Check the query again and reply..

It's about e filing , e verification vs 234F

E verification is compulsory irrespective of original or revised returns. hence, the IT Dept. stand is right.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details