Dear Friends,
This is with regard to a client say "X" who has E-filed Income tax return for the FY 2010-11and claimed a Refund for Rs 25,000 in the Return. He got the refund from CPC Banagalore for the same amount u/s 143(1). He wanted to file the return for FY 2009-10. Can he go ahead and file?
Issue:
X didnt file the Inomce tax return for the FY 2009-10 which will have a refund of Rs 17,000/-.
But filed the Income tax return for the FY 2010-11 and cliamed refund, received refund for the same from CPC.
Now, Whether "X" can go ahead and E-file the return for FY 2009-10 and claim refund ? If Yes, Is there any Special procedure? or simply file in the normal course of action.??
The only doubt is , Whether is there any restriction/Limitation that Assessee should not file the Income tax return of next FY (ie. here it is FY 2010-11) without filing the Previous FY (ie. here it is FY 2009-10)?
Issue in Brief:
E-Filed Return for the FY 2010-11 and got refund..
Didnt file the Return for the FY 2009-10, Now wanted to file the return for the FY 2009-10.
Can Assessee do the e filing of Fy 2009-10 now???? If yes, Would he able to get the refund ???
CAclubindia
