REVISION OF BELATED RETURN

Dear Radhakrishnan,

Look it is not disputed that a Belated return cannot be revised.

There is a similar sort of question on How to rectify mistakes where Return cannot be revised either because time limit has expired or a case of belated return.

But in that case there was a mistake which is apparent from the records/return but in ur case case there is no such apparent mistake.

I think fate of these cases depends upon the AO he should allow the claim u/s 154 Rectification of Intimation or deemed intimation u/s 143(1)

But normally Belated Return cannot be Revised......