Revised return after receiving intimation u/s 143(1)

Others 3505 views 12 replies

HELLO FRIENDS, MY CLIENT HAS FILE THE RETURN AND INTIMATION U/S 143 (1) IS RECIVED. NOW HE WANT TO REVISE THE RETURN. CAN HE REVISE THE RETURN. INTIMATIN U/S 143 (1) IS NOT AN ASSESMENT ORDER.

PLS. HELP ME.

CAN HE REVISE THE RETURN OR NOT?

THANKS.

Replies (12)

yes u can revise return provided original return file within time limit u/s 139 (1)

Am also of the opinion that the return can be revised u/s 139(5) provided the return has been submitted in accordance with the provisions of S. 139(1) , i.e on or before the due date

yes u can revise the return since intimation is not an assessement order.

you can file revise return provided the original is filed within due date

Yes you can revise the return with in time limits of 139(5)

Yes, u can revise thr return upto end of one year from relevant assessment year. But the original return must be filed with in due date u/s 139(1).

@ Raj Kumar

You are absolutely correct that intimation under section 143(1) is not an assessment order and therefore he can file revised return even after reciept of intimation

revise return is available ...it isjust an intimation

Intimation under Section 143(1) is not an assessment order so return can be revised subject to origional return filed as per section 139(1) and time limit for 1 year from completion of assessment year has not expired.

In response to intimation received under sec 143(1) you can file the rectifiction under sec 154 of IT act. In that you mention the detail of rectifiction & submit the revised return.If its is e-filed you can upload rectifition online and if it is filed offline rectification under sec 154 may send to IT dept.

This is proper way of assesment.

Yes u can revise the return

First you revise the return and then rectify the return for intimation received under sec.143(1) by doing online rectification under sec.154 of the income tax act, 1961


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