Rectification u/s.154 and revised return

This query is : Resolved

CA Ankit Shah (Querist)
Follow

17 March 2015 Whether Revised return can be file when rectification made u/s. 154 and follow up pending from department?

Other information:

1. Original Return filed before ROI due date. (Refund claim)

2. 143(1) issued by department for TDS credit not matched.

3. After notice now 26AS shows TDS entry.

4. Rectification done in one month after 143(1)

5. Still after 2 months rectification status is SUBMITTED.

6. So, Now at this point of time, after rectification done u/s. 154, follow up pending from department. can file revised return?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
Follow

17 March 2015 If time period for submitting revised return has not expired you can submit revised return.

Time period of filing the revised return: As per section 139(5), the revised return can be filed before the expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier.