Can revised return u/s.139(5) be filed even after notice for scrutiny u/s 143(2) is served?


revising return after service of scrutiny noticeIt often happens that when a taxpayer receives scrutiny notice u/s 143(2) his/her anxiety level goes up and for this reason as a precaution starts seeing if any error or omission is there in the tax return . So if they found out any error or an issue , naturally a question arises whether they can now( i.e after service of scrutiny notice )  file revised tax return . it is a fact that the A.O consider the revision of return as somthing that is not allowed or that if any upward income is revised , often A.o initiates penaty proceedings u/ s 271(1)(c) .

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