Dear Sandeep

Decided Case Law :

Intimation u/s 143(1) is not an order, and hence assesee can file revised 
return within the prescribed time, even after such intimation (S R KOSHTI 276 
ITR 165 (GUJ))

You can file revised Return for the assessment year 2008-09 before 31.03.2010.



 

Thanks & Regards- have a happy day
CA S Pushpakumar
 
S Pushpakumar & Associates
Chartered Accountant
New # 4, Old # 58,Subramanya Iyer Street,
West Mambalam, Chennai - 600 033.
Phones:- +9144 24744814
Handheld :- 09840226799
email : [email protected]

 




________________________________
From: Sandeep Anand <[email protected]>
To: [email protected]
Sent: Thu, 11 March, 2010 5:00:17 PM
Subject: Excess filing of Income in e return


Dear All,
 
While filing e return for march 2008  for a company, the  then CA has filed 
statement of total income with an income of Rs 2 lacs instead of Rs 20000 while 
the P&L A/c the profit has been shown correctly.
 
Now at proceesing a demanf of  Rs60000 has been created in 143(1)
 
The assessing officer is not accepting rectification u/s 154 as return is filed 
with excess income.
 
Can any member suggest the way out ?
 
Thanks & regards,
 
Sandeep
________________________________
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