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

Tax queries 629 views 5 replies

Vivek Agrawal

GST Practitioner

181 Points Joined September 2011

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)

CMA M.Keerthi chandra

C.A FINAL STUDENT AND QUALIFIED C.M.A

563 Points Joined December 2013

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

Roshni

Studwnt

1141 Points Joined February 2016

No revise return cannot be filed. you can go for appeal or apply for revision u/s 264

sabyasachi mukherjee

27987 Points Joined May 2017

Log into efiling portal and response to notices...

CA Nitin K. Varshney

FCA DISA CCA Peer Reviewer (ICAI)

616 Points Joined November 2011

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)

Kapadia Pravin

17264 Points Joined December 2018

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.