Hi,
I have a friend who has received Intimation u/s 143(1) for his AY2010-11 filings.
There were some mistake on his part and for that he is now filing a revised return.
So in this case, under which section will this revised return be consider? Sections are:
11 - u/s 139(1)
12 - u/s 139(4)
13 - u/s 142(1)
14 - u/s 148
15 - u/s153A
Thanks!
12 - u/s 139(4)
revised return is filed u\s 139(5). it must be filed before completion of assesment.
when it would be considered as assement is complete.
you have to file rectification u/s 154
thematter is very clear from gujrat high court judgement that intimation is not assement order & assement is not complete hence in my view the assessee can file revised reurn (if original filed on time ) even after receiving intimation u/s 143(1)
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