Sr. Executive
139 Points
Posted on 04 November 2013
Revised return can be filed after intimation u/s 143(1)(a)-AO must amend such intimation on the basis of revised return-Gujarat HC
Gujarat High Court hjas held in an important case that if after the issuance of intimation u/s 143(1)(a), a revised return is furnished by an assessee under sub-section (5) section 139 it is incumbent upon the Assessing Officer to process the revised return and amend the intimation issued under section 143(1)(a) on the basis of the revised return.
The court further held that an intimation u/s 143(1)(a) of the Act cannot be equated with an assessment framed u/s 143(3) of the Act and the Assessing Officer cannot refuse to process the revised return and modify the intimation in accordance with section 143(1B) of the Act
Thus this judgement makes following points very clear:
1. Revised return can be filed within limitation period after the issuance of intimation u/s 143(1)(a) as such intimation cannot be considered as assessment order.
2.After the issuance of intimation u/s 143(1)(a) if revised return is filed then the AO must amend the intimation earlier issued.