21 October 2013
In my case assessee has filed a belated return for A.Y-11-12 dated 30.3.12 (Hard copy) and notice under 142(1) dated 07.09.2012 was issued. Since acknowledgement was misplaced and the assessee has again filed the return in response to the notice. Now i want to know whether the return filed u/s 142(1) shall be treated as revised return for the return originally filed u/s 139(4) or not?