Can we file revised return after intimation u/s 143(1)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 June 2012 RP receives salary from Syn.Bank & ITR 2 filed on 29.06.2011 for ay 11-12 showing tax payable Rs.20,020/-.Form 16 also showed tax payable as Rs.20,020/-

His employer deducted above 20,020/- but did not deposit to the credit of Govt. in view of interim stay granted by High court of Kerala.This 20,020/- taxpayable is inrespect of amount appropriated to the corpus of pension fund.
Then on 17.10.11 we have received an intimation u/s 143(1) with demand of Rs.20,820/- after considering int u/s 234B.

Then we filed an written explanation to AO & also to CPC stating that Rs.20.020/- is not paid due to High court's interim order with all enclosures.

on 27.2.12,we have receivd letter from CPC and asked us to file an online rectification.So we have filed an online rectification by reducing Rs.94,108/- from chargeable salary ie amount appropriated to the corpus of pension fund.

And on 11.06.12 we received an email from CPC STATING that our application for rectification is rejected.Their WORDINGS ARE AS FOLLOWS
"Tax has been computed correctly on income returned by the assessee.Fresh claim for change of income is not allowable u/s 154,as the same is not a mistake apperent from record.Any such change can be made only under the provisions of sec 139(5) of IT Act.Inview of the above ,this rectification is rejected."

please clarify

Can assessee now file revised return after receiving intimation u/s 143(1)?

Is intimation u/s 143(1) is an asst order?

Instead of paying Rs.20,820/-, can we write a letter to AO thaat we are not paying the above as same is deducted but not paid by Syn.bank to the credit of Central Govt. inview of HC 's interim order and asking for grant of stay until final HC order?

Please inform what best we can do now.?

Ca Anand Dubey

Ca Anand Dubey (Expert)
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12 June 2012 one can revise your return us 139(5)even after intimation u/s 143(1)

You can write to AO but in my opinion they will ask you to deposit the tax if you are showing income and don't have tax credit the payment of tax is assessee liability, although you can make a complain to AO regarding non deposit of tds

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