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Wrong itr filled but before due date

Kamal Sharma (Aspiring CA) (101 Points)

07 July 2013

Hello CaClubians,

what to do if wrong ITR is filled for AY 2012-13, but before due date i.e as per section 139 (1). Till date return is not processed yet & no intimation or notice from AO/Income Tax Department is received for the same. Assessee had filled ITR-1 instead of ITR-2 in case of Income from House Property head only. Is wrong ITR filled could be the reason for this ?

If yes then can the assesse revised the return as per section 139 (5) ?

plz do suggest if anybody know about this case.

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6 Replies

CS,CA F,Numrologi TusharSampat (CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert) (85930 Points)
Replied 07 July 2013

YOU can file revise return.

C.A. Jignesh N. Mehta (C.A.) (1030 Points)
Replied 07 July 2013

No need to revise the return.

ITR 1 for A.Y. 12-13 can be filed by a person having house property income from one house only.

In your case you have income from house property from one house only. Hence ITR 1 is correct. no need to revise return.

If there is more than one house then file revise return.

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CA Vinay parmar (Chartered Accountant) (1318 Points)
Replied 07 July 2013

an assessee can revise return only when he had filled his return within due date. i.e as per section 139 (1). a return (belated return) filled after due date i.e under section 139 (4) cannot be revised. refer the case of Kumar Jagdish chandra V. CIT