Chartered Accountant
2731 Points
Joined January 2008
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.!!!!!!!!