Revised Return

This query is : Resolved

CA Ankit Verma (Querist)
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26 January 2009 Hey guys I want some urgent help for

Q1) My friend has filed a return on 10th Oct 08, for A.Y. 08-09. Can he revise his return even though he has not filed the return within due date?

Q2) I know that a person can file a revised return only if his Assessment is not completed but man how can I come to know whether the assessment is over or not?

Q3) While revising the return can we change the residence address in it if the assessee has shifted his place of residence meanwhile?

C A GROUP COACHING

C A GROUP COACHING (Expert)
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26 January 2009 Q2 IF NO INTIMATION U/S 143ia HAS NOT COME TO YOU NOR ANY ORDER COME TO YOU SO NO ASST PROCEEDINGS ARE DONE / STARTED YET

Q3 YES YOU CAN CHANGE THE ADDRESS, SUBMIT A SEPERATE LETTER STATING THE CHANGE OF ADDRESS

CHANDRAKANT AMBANI
MUMBAI
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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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26 January 2009 1) Where belated return is filed u/s 139(4),assesse cannot file a revised return. Citation:- Kumar Jagadish Chandra Sinha 220 ITR 76 (SC).

If question 2 and 3 is related to the assessee mentioned in question 1 an answer is not needed.

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CA Ankit Verma

CA Ankit Verma (Querist)
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26 January 2009 But sir, how do we come to know whether return is filed u/s 139(4) or is it that if a return is not filed u/s 139(1) then it automatically comes u/s 139(4)??