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Revise audit report u/s 44ab

Stat Audit 971 views 2 replies

Shruti Arora

CA Practice

85 Points Joined September 2014

Inadvertently while filing form 3CA-CD in new format, I bungled up and filled in wrong figures for 2 assessees (mixed up their figures).

I filed both audit reports on 20.9.2014 , and approved them both on same date.

When I subsequently realised my mistake, I filed revised audit reports (on 21.9.14) for both clients - giving reason for revision : Other & Details : Clerical error.

Now I just want to know about the repurcursions on clients due to my above mistake ....

Will they be flagged as scrutiny cases ????

I am well aware ICAI audit guidelines state that audit report must not be changed normally ... and the reasons are change in law/ /non adoption of accounts etc... but while e-filing can't we do clerical mistakes ??? and that too rectified within 24 hours of first filing ????

Anybody has experience on this ????

Please reply urgently

THANKS

Replies (2)

Pulkit sharma

CA Practice

847 Points Joined August 2013

Nothing to worry. Revision of tax audit report will not put them under any preview. They will process only the final revised report. They will not even look at original.

Revision option is given to rectify your mistakes, department understand that we all are human.