Revised return

This query is : Resolved 

09 September 2011 Return filed after due date can be revised or not Plz. reply

10 September 2011 Dear Narender,

If return are late filed, then it can not be revised.

10 September 2011 belated return cannot be revised.


10 September 2011 Revised return can be filed only if the original return was filed within due date: A return filed only u/s 139(1) can be revised i.e. only return filed within the due date as prescribed u/s 139(1) can be revised. A belated return filed u/s 139(4) can not be revised. Thus if a return is filed after the due date then it cannot be revised. This view has also been confirmed in Jagdish Chandra Sinha v. CIT 220 ITR 67 (SC).



Return filed in response to notice u/s 148 can also be revised: Return filed in response to notice u/s 148 can also be revised, as it is provided u/s 148 that for such return all the provisions of section 139 shall apply.



Abhishek Ranjan Singh
ARS Solutions
email2ars@gmail.com
+91 9022838615



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