I had filed an e return of my client. In that I forgot to claim a deduction under section 80D and hence filed a revised return. After filing of revised return, I received intimation cum demand order under section 143(1) asking me to pay income tax. Though I received the intimation after filing of revised return, the date of that intimation order was before revised return.
However I filed rectification under section 154 online on income tax website. Two days back, I received an order of rectification where they said my rectficiation request cannot be processed as my ito is processing my return.
My question is can I file revision under section 264 aginst the intimation of 143 (1). Please note that intimation under section 143 (1) is not an assessment order by Supreme Court in the case of ACIT vs Rajesh Javeri Stock Brokers (P) Ltd. 291 ITR 500.
What should be my further course of action?
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