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It return

Swami Ayyappa Nuli (TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER) (1372 Points)

07 July 2013

hi if i filed return of a person in wrong form,i.e ITR1/ITR Sahaj instead of ITR2,then can i change return?

such conversion from ITR1 to ITR2 come under category of REVISED RETURN?

if so provisions regarding revised return applicable?i.e time period(with in one year from the end of relevant assessment year or completion of assessment which ever is earlier)

will it be a defective return?

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3 Replies

Kamal Sharma (Aspiring CA) (101 Points)
Replied 07 July 2013

firstly ellaborate...on what basis you have filled the ITR...and give the heads of income of assessee..on that basis one could suggest you.

Kamal Sharma (Aspiring CA) (101 Points)
Replied 07 July 2013

an assessee can revise return only when he had filled his return within due date. i.e as per section 139 (1). a return (belated return) filled after due date i.e under section 139 (4) cannot be revised. refer the case of Kumar Jagdish chandra V. CIT

CA Vinay parmar (Chartered Accountant) (1318 Points)
Replied 07 July 2013

Originally posted by : Kamal Sharma
	an assessee can revise return only when he had filled his return within due date. i.e as per section 139 (1). a return (belated return) filled after due date i.e under section 139 (4) cannot be revised. refer the case of Kumar Jagdish chandra V. CIT