Can an assessee file rectification u/s 154

Harsimran Singh (Student) (204 Points)

26 February 2013  

Can an assessee file rectification u/s 154 but before intimation u/s 143(3).

The case is that an income has been omitted while filling ITR. The income omitted doesn't affect the tax liability but its necessary to get tax refund. The return has ben filed 3 days ago.

As the return is a belated return so it can't be revised. Can assessee file rectification u/s 154 (or any other section for that matter) on his own to rectify the mistake.

Please gave me a solution whether related to revised return or rectification. Further ITR has been filed online so solution that doesn't involve visit to Income tax Office is preferred.

Thanks in advance.