The revised Income Tax Returns (ITR) for 2009-2010 filed by Himachal Congress chief Virbhadra Singh may land him in more trouble, say income-tax experts. One has to fulfil two conditions before filing a revised ITR. It should be filed before the expiry of one year from the end of the
 
said assessment year and second, it has be filed before the IT department assesses it, said tax consultant Dr Ravi Gupta.

Documents show that Singh filed revised ITR for 2009-2010 in March 2012 and showed a quantum jump in his farm income to R2.21 crore in comparison to an agricultural income of Rs. 7.35 lakh showed in the original ITR. The original ITR was filed on July 24, 2009.

Section 139 (5) of the Income Tax Act clearly states that if any person after filing the ITR discovers any omission or any wrong statement therein, he may furnish a revised returns at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier, says chartered accountant Vinod Rawal.

So Singh could have filed a revised ITR by March 31, 2011, but he filed his revised ITR in March 2012.

Documents also show that the original ITR of Virbhadra Singh was picked up for computer-assisted scrutiny system. A final assessment order was passed on July 29, 2011, on his original ITR for 2009-10.  According to the IT Act, once an assessment is done, no revised ITR can be filed.