,001 On 10th of December audit report in form 3CB 3CD was filed 
  with Income return in ITR 3
002 On 12th Decebeer 25  a communication was receied
   under 143(1)(a)(iv) reason being Rs.43815/- expeses
  Disallowance of expenditure indicated in the audit report 
  but not taken into account in computing 
  the total income in the return-143(1)(a)(iv)
,003 On 16th of December 2025 we filed our response
  on IT portal sucessflly by selecting :agree" on the
  Income tax poral from the pul down menu
  since then our refund has not been processed yet
  Our query is Revised return is to be filed mandatorily
  incorporating  necessary changes in computing Income tax payable