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

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.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details