Revised return u/s 139(5)
jyoti sankhala (2 Points)
22 December 2019143(1) is summry assessment but I can file revised return if 143(1) is issued, what is exect meaning of completion of assessment
jyoti sankhala (2 Points)
22 December 2019
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(193928 Points)
Replied 22 December 2019
Assessee can revise ITR u/s. 139(5) for AY 2019-20, till March 2020 even if intimation u/s. 143(1) received.
CMA M.Keerthi chandra
(C.A FINAL STUDENT AND QUALIFIED C.M.A)
(561 Points)
Replied 22 December 2019
Sec 143(1) is just processing of return.It is not completion of Assessment.You can also file revised return after 143(1) processing.
If scrutiny proceedings are completed U/s 143(3) and if you receive order or U/s 144 it is said to be completion of assessment
Kapadia Pravin
(17264 Points)
Replied 23 December 2019
saroj mondal
(2 Points)
Replied 27 February 2020