Income tax return
Mahesh Chand Gupta
(Querist) 02 May 2013
This query is : Resolved
Assessee filed his return of income for the A.Y. 2007-08 on 14.12.2007 in Saral Form as filing of Return on Saral Form was allowed by Allahabad High Court. Later on, Stay of Allahabad High Court was vacated by Supreme Court and direction was issued to file Income Tax Return by All the Assessees in new Form – 4 upto 28.02.2008. The assessee could not file return again in new Form – 4 upto 28.02.2008. But later on, assessee filed Return in new Form – 4 on 24.03.2009. The assessing officer states that the original return was filed after due date and hence assessee is not entitled to file revised return. That’s why assessing officer is not completing assessment on the return filed on Saral Form on 14.12.2007 stating that it is not a valid return as the assessee didn’t submit return on Form – 4 upto 28.02.2008 and assessing officer is not completing assessment on the return filed on 24.03.2009 stating that the assessee was not entitled to submit revised return as the original return was filed after due date. Please advice.
Vineet
(Expert) 11 May 2013
You may claim that return filed on 24-3-2009 is not a revised return but the original return filed belatedly as the return filed on 14-12-2007 was ab initio non-est being not filed in prescribed form.
