Menu
Can CIT A remand back assessment order for fresh assessment?
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?
Replies (5)
Quick Summary
If the revised return is valid one then assessment passed based on original return is bad in law and it should be quashed
The ITR was valid ( It was filed in respsponse of notice u/s 143 (1)(a) and the same was transferred to AO by CPC.
So what should be the prayer in Appeal. Should it be to quash the order or to remand AO for fresh assessment on revised return.
The ITR was valid ( It was filed in respsponse of notice u/s 143 (1)(a) and the same was transferred to AO by CPC.
So what should be the prayer in Appeal. Should it be to quash the order or to remand AO for fresh assessment on revised return.
Couldn't understand... Filed in response to notice under section 143(1)(a)?
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
Recent Topics :
- GSTR 9 LATE FEE
- Best Online Mock Test Series for CA Inter January
- COST OF IMPROVEMENT
- Pillows and Mattresses
- GST Applicability for Reg. / Un-Reg. Indian custom
- Amended GST Act & Rules
- FAST DS 2026 MAIL QUERY
- Does Anyone need CA Foundation books of May2026 at
- Last day for ITR-U for AY 2023-2024 (FY 2022-2023)
- Sale of shares in indian company by a non resident
Related Topics :
CAclubindia
