Filing Revised Return after receiving Intimation u/s 143(1)

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Hi,

I have a friend who has received Intimation u/s 143(1) for his AY2010-11 filings.

There were some mistake on his part and for that he is now filing a revised return.

So in this case, under which section will this revised return be consider? Sections are:

11 - u/s 139(1)

12 - u/s 139(4)

13 - u/s 142(1)

14 - u/s 148

15 - u/s153A

Thanks!

Replies (5)

12 - u/s 139(4)

revised return is filed u\s 139(5). it must be filed before completion of assesment.

when it would be considered as assement is complete.

you have to file rectification u/s 154

thematter is very clear from gujrat high court judgement that intimation is not assement order & assement is not complete hence in my view the assessee can file revised reurn (if original filed on time ) even after receiving intimation u/s 143(1)

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