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Can revised return be filed against notice u/s 143(2) even after revised return filling date is over

ITR Filing 666 views 7 replies

My company filed income tax return of FY 2016-17 o the basis of provisional account within due date. The account could not be finalised even on 31.03.2018 being the last date of filling beladated / revised return. So a revised return was filed on the basis of available provisional account. Now the account of FY 2016-17 has beed completed and audited in Sept 2018 with increased profit then  the provisional account. Meawhile notice u/s143(2) has been received for the same year (AY 2017-18 relevant to PY 2016-17).

My question is that :- 

can file revised return on the basis of notice u/s 143(2). In the ITR utility, filling of ITR is allowed only under the following category:- 

  1.   "11"- voluntarily on or before the due date under section 139 (u/s 139(1))
  2.   "12"-Voluntanily after the due date under section 139 (u/s 139(4))
  3.   '13"- In response to notice  under section 142(1) (u/s 142(1))
  4.   "14"- In response to notice  under section 148(1) (u/s 148)
  5.   "15"- In response to notice  under section 153A
  6.   "16"- In response to notice  under section 153C read with section 153A.
  7.   "17"-Revised return filed u/s139(5)
  8.   "18"-In response to a notice (u/s139(9)) where the original return filed was a Defective return.
  9.   "19"-Section 139 read with section 92 CD
  10.   "20"-Section 139 (4) read with section 119(2) (b)
Replies (7)

For AY 2017-18, revised return u/s. 139(5) can be revised till 31.03.2019.

Also refer https://taxsutra.com/experts/column?sid=965

1. itat-can-file-revised-return-after-notice-issued-by-i-t?

 

2.  https://www.caclubindia.com/experts/itr-rectification-revise-query-2683699.asp

1. https://www.caclubindia.com/forum/revise-return-463413.asp

 

2.   https://www.caclubindia.com/experts/revise-return-after-receiving-scrutiny-notice-section-143-2--2320549.asp

thanks a lot sir for this reply and valueable information. Now i want to know if the ITR preparation and filling utility (JAVA or Excell)  is desined to accept ITR as per this decision OR i have to file it mannually.  

We have already filed RR for AY 2017-18, online......

In these regard, i have a small query
Revise return can be filed before 31.03.2019 or the completion of assesment??

In this case if the assessment is completed , we cannot file the revised return? Right?

Yes, but here notice u/s. 143(2) is not an assessment order.


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