CA Abhishek Singh (practice) (2105 Points)
03 October 2013Hello everyone,
Mr. X has filed his inc tax return for ay 11-12 on 20/02/2012. (belated return) but till date he has not sent the ITRV copy to CPC bangalore.
Now date for submitting ITRV has already expired and since the return is filed after due date revision is also not possible.
Now when i am trying to upload the return as original return then also it is not accepted but revised return is accepted which is technically incorrect.
what is the solution ?
shanky budhiraja
(will be decided)
(96 Points)
Replied 04 October 2013
Dear Abhishek ,
On the basis of fact you have informed , that asessee has file return late and then not deposited ITR V to CPC banglore with in 180 days.
And as you know in case if ITR V not filed with in 180 days thereturn filed deemed as invalid return and invalid return means equivlent to no return filed.
so in that case he could filed the return as original return again latest by 31st March 2013, the time of same has been past.
Hence from my opinion techniqually return can't file now electronically. Asessee can file his return on the receipt of notice u/s 142(1).
Hope above clarifiy, please let us know if you have any futher question would happy to discuss.
Thanks
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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