ITR
Revising a return when a notice is pending
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Revision is allowed only before the assessment is completed. A pending scrutiny does not bar revision by itself, but the officer will see it, and once the assessment order is passed you cannot revise.
Provisions and law
- Sec 139(5), Income-tax Act 1961 (now Sec 263(5), Income-tax Act 2025)Revised return can be filed if an omission or wrong statement is found, by 31 March of the assessment year (Finance Act 2026) or before assessment
- Sec 142(1), Income-tax Act 1961 (now Sec 268(1), Income-tax Act 2025)Notice of inquiry before assessment asking for returns, accounts or documents
Analysis
The right step depends on the notice. Example: a Sec 143(1)(a) (now Sec 270(2)) proposed adjustment for unreported interest can be agreed in the response or fixed by revising. A scrutiny notice may be better handled by reply with full disclosure. A return filed in response to a Sec 142(1) (now Sec 268(1)) notice cannot be revised.
Conclusion
- Identify the notice section
- Check if assessment is complete
- Decide between revising and replying with your CA
- Act before the notice deadline
A Savvy can do this for you
Belated and revised return, Sec 263(4) and 263(5) (old 139(4) and 139(5))
₹1,499
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