18 August 2012
An assessee had filed a revised return within 90 days from the filing of original return. After filing the revised return a mistake was identified in the revised return filed. So whether revised return can be revised or not if:
a. the period of 90 days from the date of filing the original return has not elapsed.
b.the period of 90 days from the date of filing of original return has elapsed.
19 August 2012
IN MY OPINION, IN ORDER TO RECTIFY THE ERROR IN THE REVISED RETURN TOO, MANUALLY HE CAN REVISE THE RETURN AND SUBMIT THE SAME TO THE RANGE WITH PENAL CHARGES IF ANY. THE DEPT CANNOT DENY FILING RE-REVISED RETURN, I BELIEVE.