I.t.r

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 August 2013 1. WHETHER I.T.R FILED AFTER 31/07/2013 BUT BEFORE 05/08/2013 WILL BE CALLED I.T.R FILED U/S 139(1) OR I.T.R FILED U/S 139(4)??
2. AND IF IT WILL BE CALLED AN I.T.R FILED U/S 139(1),WHETHER I CAN FILE REVISED RETURN U/S 139(5)ALTHOUGH I HAVE FILED MY RETURN STATING RETURN FILED U/S 139(4)??

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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04 August 2013 1. Since the extension made by department, return filed after 31st July 2013 and before 5th August 2013 can be considered under sec.139(1) only

2.yes. you can revise the return u/s,139(5) even after filing with in 5th August

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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04 August 2013 Unique situation. Main question here is that Assessee has filed the return stating section 139(4) though it was filed within extended due date of 05th August 2013, so can he revise the return u/s 139(5).

Logically he should be allowed to to revise the return as the return was filed within extended due date but it remains to be seen whether the website allows the return to be uploaded as the Original return states return filed u/s 139(4).

So you go ahead and revise the return and see what happens. You are on safe side whatever happens and your right to revise return can not be denied.

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