Rules for assessing revised return.

 the relevant rules for your case:

Filing Revised Returns - *Section 139(5)*: Allows taxpayers to file revised returns before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. -

 *Multiple Revised Returns*: There is no specific limit on the number of revised returns that can be filed, but each revised return must be filed before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier [1].

CPC Assessment - *Section 143(1)*: The CPC can process returns and make adjustments, if any, without issuing a notice to the taxpayer. -

*Assessment of Revised Returns*: The CPC can assess any of the revised returns filed by the taxpayer, but it is expected to assess the latest revised return filed.

Demand Notice - *Section 156*: The CPC can issue a demand notice if there is an outstanding tax liability. -

*Payment of Demand*: The taxpayer is required to pay the demand within the specified time frame.

Grievance Redressal - *Section 154*: The taxpayer can file a rectification application if there is an error in the assessment order. -

 *Grievance Redressal Mechanism*: The CPC has a grievance redressal mechanism in place to address taxpayer grievances

The option available with you is raise grievance to the issue with CPC or to file appeal against the order of demand accruing on second revised return.

Appeal may be a good choice at this time.

Comment edited by: "Geometry Dash"