Rectification of ROI

This query is : Resolved

Mohan (Querist)
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27 May 2011 Hi all,

I have a genuine problem. A ROI for Asst.Year 2009-2010 was filed in Sept. 2009 (in time). Intimation for the same is received in May 2011. Now on referring the same it is observed that the income in the computation of total income is lesser than the intimation and that the ITR-6 shows the income which is accepted by the authority in the intimation.

Now the problem here is that the income as per computation of total income is the correct however inadvertently ITR was filed showing the income before finalizing the computation.

Under the circumstances can this return be revised. I understand that this return could have been revised before March 2011 or the assessment whichever was earlier however, in this case neither return was revised before March 2011 nor the assessment order (intimation U/s.143(1)) was received.

Please advise.

Thank you/

VISHAL SHAH

VISHAL SHAH (Expert)
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27 May 2011 you have a option to filled either rectification application online u/s 154 or to filled the appeal before the CIT(A) with in 30 day of receipt of order.

rectification application u/s 154 can be filled only if mistake apparent from record.