CA Deepesh Ruhela (Keen to Learn) (3271 Points)
19 December 2010Dear friends,
If return has been filed by ticking on the unaudited option but originally its under tax audit, then if return has been revised then whether it substitute the orignal return? (We use the Computax software for filing return)
Plz refer the related case or section
Joey Tribbiani
(fdg)
(2010 Points)
Replied 19 December 2010
Dhampur Sugar Mills Ltd. v. CIT [1973] 90 ITR 236 (All.)
Revised return substitutes the original return from the date the original return was filed
CA Deepesh Ruhela
(Keen to Learn)
(3271 Points)
Replied 19 December 2010
thanx Mohd for ur rep...but i know this..."Rvised return steps into the shoes of orignal return"....
i m confused regarding that as above ..is there any impact if audit report issue but return filled by ticking on the unaudited option ??
CS LLB Pulkit Gupta
(https://www.facebook.com/pages/Life-and-Promises/553962034682487)
(16631 Points)
Replied 19 December 2010
See if proper audit report has been issued and a revised return has been filed then it will substiute the original return and no impact on Audit Report . That's my opinion !!
CAclubindia
