i am very disappointed to go through a return of a senior citizen (No son/daughter) who is a l.i.c. agent having short of funds filed by a chartered accountant in which he has not claimed the tds benefit of 24000/- deducted on int on fdr's filed on 24th feb for F/Y 2008-2009 i.e. belated u/s 139(4)......
now the same CA say simple sorry and filed revised return 139(5) knowingly that it is not to be considered as belated return cant be revised......
Section 246A, Appeal before commissioner (Appeals)
As amended by Finance Act,2009 the proviso reads "where the assessee denies his liability to be assessed under this Act or order of assessment under sec 143(3) except Sec 144 he can make an appeal
Sorry if i am not upto your question
this is so much disgusting on the part of that CA.....he dont deserves to be a CA if he commits such kind of mistakes...
you should complaint against him in ICAI......
Actully its the mistake of Article and carelessness of CA . even i have seen such cases
i remember my friend have created reaturn of refund and actully it should be 12000 tax and revision period is over now
CAclubindia
