Can I file revised return of AY18-19 against Communication of proposed adjustment u/s 143(1)(a)

Return was filed on due for AY 2018-19, later it was revised on 31.03.2019. 

CPC issued  notice u/s 143 (1)(a) being a Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961 in which some four adjustment / dis-allowances were made.

Assessee is agreed to three dis-allowance but not agreed to one dis-allowance because that dis-allowance happened due to mistake of feeding information in ITR.

Can assesee  file a revised return now (in Jan-2020) accepting the three dis-allowance and correcting mistake?     

 

Replies (5)
Quick Summary
This discussion explores whether an individual can file a revised income tax return for AY 2018-19 after receiving a communication of proposed adjustment under Section 143(1)(a). While the general consensus is that a revised return cannot be filed at this stage, options include responding to the notice by partially agreeing and providing reasons for disagreement, or potentially filing a rectification under Section 154. The deadline for filing a revised return has passed.

No he cannot file a revised return for complying 143(1)

rather he can specify the reasons for hid disagreement , which are subjected to review of Jurisdictional A.O

No revise return cannot be filed. you can go for appeal or apply for revision u/s 264
Log into efiling portal and response to notices...
You can file your response as partially agreed. in that case the portal ask for revise return acknowledgement number. first you can try to file revise return,. if it is done, ok. if not done, file your response and let wait to process the return u/s 143(1). as the intimation u/s 143(1) received, you can file rectification u/s 154 and also submit fresh XML file. you will definitely get the desired result. (this is practical reply of ur query)
The last date for filing revised return was 31-03-2019. So it's out of question.

The option available with Assessee is to respond to correspondence Notice by selecting partly agree and giving brief reason for disagree item.

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