My friend filed his return of income for A. y. 2015—16 in time. Thereafter he filed his revised return claiming relief u/s. 90. In between 1st return was processed by CPC-ITR ignor second return's refund claim.
Now my question is: whether 2nd revised return would be valid for claiming refund through
rectification u/s. 154 of the I T Act.? sir, is there any notification issued by CBDT?