Income Tax Department has warned the taxpayers they will have to face penal action if they try to misuse the provision of revised I-T returns.<br/><br/>In a statement Central Board of Direct Taxes said that post- demonetisation, some taxpayers may misuse this provision to revise the return filed by them for the earlier assessment year for manipulating income with an intention to show the current year's undisclosed earnings in the earlier filing. <br/><br/>It said, the provision to file a revised return has been stipulated for revising any omission or wrong statement made in the original return. It said, if the Department finds any manipulation in income in previous year's income tax return, it will conduct scrutiny.