12 December 2013
A notice has been raised u/s 143(1)for AY 2009-10 dated 18-09-2010. Due to certain reasons filing rectification was done in oct, 2013. Due to chng in income, rectification was rejected and case being tranf to local AO frm CPC. Revised return u/s 139(5) being impossible, kindly guide me in this matter. The assessee by mistake has wrongly carried forward the HP loss due to wrong filling of ITR. Early reply requested
12 December 2013
Sir i hve readied a reply letter to the AO stating the facts. Is tis enough or do i need to file a return u/s sec 142 r 139(4). Further kindly clarify the situtaions when such returns under above sections are to be filed.
13 December 2013
a) 142 and 139(4) can't be invoked.
b) Letter to ITO will not suffice since there is variation of income as compared to original return filed.
c) ITO has to issue notice under section 147 to which assessee has to file a true and correct return on which the officer will pass an assessment order.
13 December 2013
but still to date assessing officer has not issued any notice. it is a fault of income tax department in that case what can assessee do?
notice is not required to issue when case is under section 143(1).