Mr X have filed ITR-1 for AY 14-15 within due date. He has claimed relief u/s 89(1) in the ITR which was not correct. As a reuslt the same was disallowed by CPC in the 143(1) initmation order. Later on, he applied for rectification of return u/s 154 online by correcting the amount of relief u/s 89(1). However the rectification was rejected and the case was transferred to the jurisdictional Assessing Officer. Can Mr X now revise the return instead of applying for rectification u/s 154 to Jusrisdictional A.O. WIll CPC will process the revised return or CPC will reject the return stating that rectification of the original return is still pending with AO?
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