Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
31 October 2013Friends,
Will filing of a revised return invite scrutiny proceedings or scrutiny assessment. Are there any internal guidelines to this effect.
The case relates to an individual. As the deductor has filed a correction statement for quarterly TDS return in 26Q resulting in increase in income, the need to file a revised return has arisen with corresponding TDS effect.
Regards,
S. Anand Kumar
(Tax Consultant)
(51 Points)
Replied 07 November 2013
Hai, Gud Evng, I am Professional Tax Consultant and i want some scrutiny cases replies u/s. 143(2) and 148 replies of income tax act, 1961
CAclubindia
