23 February 2013
Wherever the 245 is issued by the CPC, the rectification has to be done by Local-Jurisdictional AO, so please meet AO even if the 143(1) is issued by CPC as per the Call center of CPC reply.
26 February 2013
you can ask for intimation u/s 143(1) by login into assessee's account on incometaxindiaefiling.gov.in to find the reason for such adjustment of refund and reason for any such outstanding. you can also write a letter to jurisdictional a.o. with following details: 1.mention about the return filed and tds done on such salary along with self assessment tax paid, if any. 2. Attach form 16 which shows tds duly done. 3. attach challan copy which shows payment of tax paid if any over and above tds on salary. Conclude the letter by mentioning to convert the outstanding demand to NIL.
In your case, you can intimate regarding this way and clarifying that there is no demand oustanding against which such refund was adjusted. Thus refund should be available as per actual data. Sec 245 intimation is nothing but a department's way to get all details of all the taxes paid by us. They are not taking any pains to align the tds details with demand status. such demand is uploaded by jurisdictional AO at most times. thus approaching him will help in deleting the demand or adjusting the refund status.