One of my friend has filed his return of income for the A.Y. 2008-09 in March 2009 but failed to claim the TDS. All the income on which TDS was deducted is duly appearing in the return.
Can we move the application under sec. 155(14)to claim the refund ? or If any other option is available please let me know.
01 May 2010
Yes ur view is correct. I think there is no other option because if the return is filed in the due date we can file the revised return U/s 139(5) but in the above case the due date is July 2008 . so we can move the application U/s 155(14)