ITR Refund related ..

Yes you can revise return and claim balance refund

Please guide.....for AY 22/23 return u/s 139(5) can be filed before 31/12/22 OR before original return filed uls 139(1) is assessed?. Please clarify.....can itr be revised u/s 139(5) after assessment of itr u/s 139(1)?.....please highlight on this
thx

You can revise upto 31 December

Can be revised upto Dec 31 even when original return is assessed and demand/ refund determined??...in such case how many times return can be filed?? Please clarify on above said ?? I am confused.

When intimation under section 143(1) is sent and refund credited the ITR filing gets over. The main point is that whether assessment under 143 (1) is "assessment order" ?
If yes then you can't file revised return!
If no then you can!
Just try filing under 139(5) if it's working then it's okay.Else you can't!

U/s 143(1) is just a intimation.....cannot be called assessment...so  revised return can be filed if intimation recived but assessment not done and must be filed before deadline of filing return with penalty

U/s 143(1) is just a intimation.....cannot be called assessment...so  revised return can be filed if intimation recived but assessment not done and must be filed before deadline of filing return with penalty

You may file number of times even if it gets processed