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Can CIT A remand back assessment order for fresh assessment?

Others 644 views 5 replies

Vivek Agrawal

GST Practitioner

181 Points Posted on 15 January 2020

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)

rama krishnan

12244 Points Posted on 16 January 2020

If the revised return is valid one then assessment passed based on original return is bad in law and it should be quashed

Vivek Agrawal

GST Practitioner

181 Points Posted on 16 January 2020

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.

Vivek Agrawal

GST Practitioner

181 Points Posted on 16 January 2020

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.

RAMAKRISHNAN R

INCOME TAX OFFICER

1736 Points Posted on 16 January 2020

Couldn't understand... Filed in response to notice under section 143(1)(a)?

Vivek Agrawal

GST Practitioner

181 Points Posted on 17 January 2020

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