For AY 2016-17, an assessee filed his original return of income on 31.10.2017 (within dues date) and revised it on 31.03.2018. Revised return was selected for scrutiny assessment.
Meanwhile assessee filed one more revised return on 29.03.2019 the same was processed by CPC Bangalore and transferred to Assessing officer on 31.03.2019 however the same was not considered for assessment and scrutiny assessment was done on first revised return filed on 31.03.2018. during assessment, assesse did not know that assessement was being carried on first revised return and not on second revised return.
order have been issued u/s 143(3). Should, assessee file rectification of order u/s 154
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