20 December 2011
I have Received Intimation U/s 143(1)And filed Rectification u/s 154 But Rectification has been rejected by the assessing Officer on the ground that gross total is Not matching With Original Return. Assessing Officer has given Intimation that File Revised Return For the Above Said Year. What ca i do For this matter ? Because Revised Return Can not File After Completion of Due Date i.e 31/03/2011.
20 December 2011
You may file an appeal against the order within 30 days from the date of service of the order. This appeal will be filed with the CIT (Appeals)
20 December 2011
Failure to claim certain deduction or allowance in the return of income cannot be rectified u/s 154, it can be done only through revised return, the time limit of which is expired.
If there is mistake in the intimation u/s 143(1), you can file an appeal to CIT(A).