Revise audit report u/s 44ab

Shruti Arora (CA Practice ) (76 Points)

25 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