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2013 (10) TMI 100 - GUJARAT HIGH COURTRevised return - whether filing of revised return after receipt of intimation u/s 143(1)(a) is invalid - Credit of TDS not claimed in the original return - As soon as the petitioner assessee came to know that there was a mistake in not claiming credit of the TDS on receiving the intimation under Section 143(1) dated 7.1.2011 immediately within a period of two months – The same was not accepted by Revenue – Thereafter revision application u/s 264 was also rejected on the ground of filing of original return beyond the period of limitation – Held that:- Intimation order under Section 143(1)(a) cannot be treated to be an order of assessment. In that case, it was open for the assessee to submit the revised return at any time before the expiry of one year from the end of the relevant assessment year. As the revised return submitted by the assessee is within the prescribed period of limitation as provided under subsection (5) of Section 139, it cannot be said that revised return submitted by the petitionerassessee was not within the limitation period. Particulars of TDS deposit are mentioned in form no.26(AS) - The department has taken too technical view and as such not justified in not giving the credit of TDS already deposited with the department, the particulars of which are mentioned in Form No.26(AS) - Petition is to be allowed by directing concerned respondent to give credit and / or refund the TDS already deducted – Decided in favor of Assessee.
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