Revised return compulsory in f.y.19-20

kollipara sundaraiah (B.com)     21 December 2020

I.t . Assess sec 44ada Rs:12 lacs cross receipts 50% declare 6 lacs net profit show in I t.return filed in f.y 19-20.assess cash gift to wife Rs:3 lacs through on bank mode.if Assess cash gift transaction clubbing of income sec 64 asper I.t act mistake in I.t return not clubbing report 19-20.
question:
Assess revised return compulsory in f.y.19-20.