Assessee filed Income tax return on due date. CPC Banglore issue notice of proposed adjustment u/s 143(1)(a). In turn, assessee filed revised return. Meanwhile both the return was transferred to AO. The AO did assessment on the the basis of original return but not on the basis of the revised return.
Can Assessee file Appeal to CIT A to remand back the order to AO for carrying assessment on revised return?
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Quick Summary
This discussion explores whether a taxpayer can appeal to the CIT(A) to have an assessment order remanded back to the AO for a fresh assessment based on a revised return. The scenario involves a revised return filed after a notice under section 143(1)(a), which was then transferred to the AO. The AO incorrectly assessed based on the original return, not the revised one. The core question is whether the appeal should seek to quash the order or request a remand for assessment on the valid revised return.
Sorry , I mean reviesed return was filed within date u/s 139(5) and while filing, the proposed adjustment as per intimation u/s 143(1)(a) was incorporated
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