Effect of double filing an IT Return for the same AY

1046 views 6 replies

Dear Friends

What is the effect of double filing an IT return for the same assessement year?

Income declared are bit different?

What step should I take to prevent further chaos?

please help me guys...

Replies (6)

I don't think it is possible to file the return twice for the same assessment year unless and untill return is revised.

Ordinarily, the first return will be treated as void, and

the second return will be treated as a revised return of the first,

provided the second return was filed within the limit in sec 139(5)....

Yes, the second return will be treated as revised return and Provisions under sec 139(5) shall apply. If second return filed beyond limits specified u/s 139(5), the same will be treated as invalid.

The second return will b treated as revised only if the score before the word 'revised' is ticked in the return. while filing the revised return, the assessee has to write 'revised return' at the top of the return, along with ticking the relevant score in the return.Their is no provision in the Act deeming the second return as revised return unless it is so marked.!!!!!!!!!!!

 

So to remove the chaos, the simplest thing on the part of the assessee to do is to file the revised return again. Their is no limit on the no. of revised returns to be filed (This view is settled in the case of Dr. N Srivastava). So, this time, file the revised return marking the relevant score and show the very correct of the informations u filed since last two returns. After that, this latest return will substitute all previous returns. But do it before ur case is taken for and hence  assessement.order is passed.!!!!!!!!

You would better do one thing,

 If you have filed the first return within the due date, then now file one more return, which will be treated as revised, and ensure that this is the correct one.

Why complicate this so much and file returns so many times.

Better File an application before the concerned ITO, mentioning both the returns and its acknowledgement dates & nos, Stating that in the Last Retun due to oversight we could not have metioned that the said retun is a revised return, so please treat the same as revised return copies of the same are enclosed herewith for perusal. Yes but the Provisions of sec 139(5) shall apply, so check the same.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details