One of my friend filed Nil return in ITR 1 with old tax regime for AY 2023-24 before due date i.e. on 15 July. Same got process in the same month. But in December, He filed revised return in new tax regime in ITR 2 and paid some taxes. When this return got process, as per 143 intimation department assessed it as per old tax regime and put some extra tax liability as demand.
He filed Rectification multiple times but every time they process as per old tax regime and liability remains same.
My question is, Can we file rectification for revised return which is being filed after due date i. e 31 July? How can we address this situation? Thanks in advance.