Whether afer responding to query amount of expenses disallowed revised return is to be filed

Yes, that was advisable.             

thanks for answering my query .  

You are welcome.       

What happened in your timeline

📌 Interpretation

• The 143(1)(a) process includes CPC reviewing your return and audit report data; proposals under clause (iv) relate to any mismatch in audited figures vs. reported income computations.

• By choosing Agree on the portal, you have accepted the adjustment as proposed by CPC. That means your return as considered by CPC now includes that adjustment.

🧾 No mandatory revised return

• Section 139(5) allows revision but does not mandate it just because CPC made an adjustment. Revision is only needed if:

  • You discover further incorrect figures not corrected by agreeing to CPC proposal, OR

  • There are additional errors in filing affecting tax / refund.

If you have already agreed to all adjustments, the return in CPC’s view is now final for that AY.

Thanks for your investing your valuable time and comprehensively taking cognizance of all the aspects of the query and give your take on it.  In all fairness the authority should give one months extenion for filing belated returns. Thanks again for heping us.

its 30th of December 2025 now . Only a day left no refund received no further query received. Afraid in case inspite of our taking all the care to our best ability  in case any discrepencies is found after 31st of December, 2025 , will not have option to file revised return. only u return but losing excess of advance tax. Any remedy. Shoud we go for filing tomorroe (31 12 25) revised ITR correcting expensed disallowed . Or wait for refund to get larer in Jan 26 

A response accepting the proposed adjustment under section 143(1)(a)(iv) does not, by itself, replace the return or necessarily complete the adjustment. If the ₹43,815 expenditure was reported in Form 3CD as disallowable but was not added back in the ITR, the income and tax computation should generally reflect that disallowance. Check the section 143(1) intimation to see whether CPC has made the adjustment and recomputed the tax/refund.

• If the intimation has not been issued, check the e-filing account for the response status and whether the return is still eligible for revision; a revised return is the usual route to correct the computation, subject to the applicable statutory time limit.
• If the intimation has already been issued, compare it with the filed return and your response. A revised return may no longer be available; the remedy depends on the intimation and the dates, and may include rectification where the adjustment is a mistake apparent from the record.
• The December 2025 dates alone do not establish whether revision remains available. Confirm the assessment year, the return’s filing status, and whether an intimation under section 143(1) has been issued; also verify the response acknowledgement in the portal.

This adjustment workflow also calls for reconciling the audit report, ITR computation and CPC processing status. Manual review across reports and portal records can be difficult, while automation reduces repetitive work and leaves tax positions and judgment under your control. At Jir AI we provide 2,000+ AI agents and 650+ integrations to streamline your practice’s day-to-day workload. For a WhatsApp discussion on improving this workflow, message us here: https://wa.me/message/3HVOZ7HIY4ESC1