Basis of assessment original return or revised return

Have you filed original return timely? Or revised one year from the end of assessment year? 

Then he cant take original return value. He needs to take revised return. Mention him in the letter

As you are saying original and revised return were filed before the due date I am assuming it was filed before the completion of assessment also and if that is the case and assessing officer has passed the order without considering the revised return you can file a rectification request against the order of assessing officer or can even file an appeal before CIT (A) against the addition made by assessing officer stating he has not considered revised return as after filing revised return it replaces original return.

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Thank you

Hi,

Hope you are doing well !!

No, it is not correct.

Now, you can apply online for rectification request under section 154.

A rectification request under section 154(1) is allowed by the Income Tax Department for correcting mistakes when there is an apparent mistake in your Income Tax Return.

Thanks & Regards,

Payal Chhajed

Hi,

- If both the returns were filed before within the time limits, then AO should consider revise return. You can file rectification.

Thanks

Ok.

You can also file appeal against income tax order before the Commissioner of Income Tax (Appeals).

If you need any help in filing rectification request/ appeal, please let me know.

Thanks & Regards,

Payal Chhajed

Go with the fact.

if revised return data is true then ask AO to process revised or to get assessment in eProceeding.

Hi

It's not correct.

The AO should consider the revised return and not the original return.

Even then if the AO imposes demand, you may resort to an appeal against the order or file a rectification request.

As you said that the returns were filed in due time, I also assume that the revised return was e-verified or ITR V was submitted to CPC.

Dear Sir,

The action taken by AO is not correct.

 Either you can file rectification request u/s 154 or file appeal before CIT.

Dear Sir,

We may help you for the same.

Warm Regards,

Karishma Chhajer

THe original return can be revised only if the same is filed before the due date.  The revised return replaces the original return and is deemed to have been filed on the same date on which the original return was filed. A revised income tax return can be filled at any time before the expiry of the relevant assessment year or before completion of the assessment, whichever is earlier.  You should bring to the notice of the AO that the return was revised. 

No it is not correct. Revised return is what he needs to refer.

Hi

AO should consider revised return .Just check whether revised return is processed or not.

You can file rectification against this