if an assessee receives a notice u/s 148 then can he file a fresh return?
Suppose in return already filed he claimed 10A, but in fresh return can he avail 10B instead of 10A?
Nidhi
(Student CA Final )
(226 Points)
Replied 15 July 2013
Yes Check the Notice u/s 148. It clearly mentions that if the Assessee wishes He can make a fresh Return & File the Same in 30 days. 148 is a Shell to the assessee to cover himself if he wishes to, on the Point as what the AO discovered during his course of Asst or Going through processing of your Rtrn or based on some Information available to him or made available to him in course of Asst of some other Person which must have come to him as a cross Check to him in your case
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