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