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2017 (9) TMI 578 - AT - Income TaxRevised return rejected - return filed by the assessee processed u/s 143(1) - Held that:- In this case, processing u/s 143(1) of the Act was completed on 10.2.2012, therefore, the revised return filed by the assessee is invalid and not considered. We find that the assessing officer is of the view that once the return filed by the assessee is processed u/s 143(1) of the Act, therefore, the assessment is completed and the revised return filed by the assessee is rejected. However, the A.O. has completed the assessment in the assessee’s case u/s 143(3) of the Act dated 13.3.2014, therefore, the return filed by the assessee and processed u/s 143(1) of the Act is not amounting to assessment, it is a mere process. In view of the above, the A.O. is not correct in rejecting the revised return filed by the assessee. We also find that the Ld. CIT(A) deleted the addition made by the A.O. without considering that the A.O. failed to consider the revised return and addition made by the A.O. is on the basis of original return. Under these facts and circumstances of the case, we are of the opinion that the order passed by the Ld. CIT(A) has to be set aside and we direct the A.O. to consider the revised return filed by the assessee dated 28.3.2013 and pass the assessment order de-novo in accordance with law. This appeal filed by the revenue is allowed for statistical purposes.
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