Was my big mistake e-filed of return? is appeal right??

Akshay (Taxation) (514 Points)

27 August 2011  

i e-filed my personal (individual) I.T return of A.Y. 2009-10 after 31st July 2010. i.e. belated on 29 sept 2010. after few days ( after 6 months) i got 143(1) intimation notice for demanding Rs.89623/- from CPC Banglore. I check my .xml file again which is generated from software and come to know that while feeding data in software package (sinewave Taxbase) i keep blank " disallowed depreciation" colummn. and due to this my allowable depreciation cliam is fully disallowed by electronically by income tax department. then i filled revised return after rectifying my mistake but income tax department send me section 154 rejection notice on the grounds that my original return was belated i.e. after 31st july 2010.  now i filed Apeal to I.T.O regarding this issue.. i have not add any single income or reduce my any income.. so why they reject???

my basic question is validator is provied by income tax department.. so why its validate the file even though it contain some blank feild or any mistake Tick marks. Suggest me any case referance or idea to fight against department... this situation  happens in more than 176 of my assessee. i'm in big trouble because of " e-filing"