Hi Please can any one guide what shall I do when I filed Ereturn with name Patel instead of Desai..Should I file rectification..
Thanks in Advance
CA k J Patel (practice) (68 Points)
08 January 2013Hi Please can any one guide what shall I do when I filed Ereturn with name Patel instead of Desai..Should I file rectification..
Thanks in Advance
CS,CA F,Numrologi TusharSampat
(CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert)
(85930 Points)
Replied 08 January 2013
revise the return |
Manikanth
(Chartered Accountant)
(342 Points)
Replied 10 January 2013
You can Revise the return. If u get a Notice as per the Sec 143(1), then you can make Rectification U/s 154
Nikhil Kaushik
(Fellow CA)
(85748 Points)
Replied 12 January 2013
Originally posted by : Manikanth | ||
You can Revise the return. If u get a Notice as per the Sec 143(1), then you can make Rectification U/s 154 |
Manikanth,
If I am not wrong, the power to rectify u/s 154 lies with the AO, not the assese see. Also, 154 is for mistake committed by the AO which are apparent from record. In this case, the mistake has been committed by the assessee.
In case 143(1) is issued, there won't be any need of rectification anyways!
So, revision under 139(5) may be preferred.