730/CBDT.

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..... further consultation with the Ministry of Law (copy printed below), the following procedure is suggested for being followed for giving credit for tax deducted at source in respect of dividend warrants which are not considered at the time of original assessment. (a) Where an assessee had in fact filed dividend warrants before the completion of the assessment u/s 143(1)/(3) of IT Act, 1961 but th .....

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..... 43(2)(a) within the prescribed time limit of one month objecting to the assessment on the ground that no notice was taken in the assessment about the tax deducted at source shown in the return. It may also be added that against assessments u/s.143(1) no appeal has been prescribed but revision petitions can be filed before the Commissioner who can entertain a revision petition even beyond the presc .....

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