Tax Audit

Efiling 779 views 3 replies

Dear friends,

If return has been filed by ticking on the unaudited option but originally its under tax audit, then if return has been revised then whether it substitute the orignal return? (We use the Computax software for filing return)

Plz refer the related case or section

Replies (3)

Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236 (All.)

Revised return substitutes the original return from the date the original return was  filed

thanx Mohd for ur rep...but i know  this..."Rvised return steps into the shoes of orignal return"....

i m confused regarding that as above ..is there any impact if audit report issue but return filled by ticking on the unaudited option ??

See if proper audit report has been issued and a revised return has been filed then it will substiute the original return and no impact on Audit Report . That's my opinion !!


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