29 March 2026
little complex and silly error made by old CA of my client
we got asmt 10 for fy2223 for writing more in 3b vs 2b. we mistakenly didnt see 2b in fy2223.
but my argument is --> anyways, no one can use this typed 3b (as its restricted to 2b by system only), so i didnt utilise it in subsequent months anyways (i checked i didnt exceed 2b in subsequent months from april 2023 onwards).
so my QUESTION IS , as there is no tax enrichment, can department push for recovery of this excess typed in 3b?
my view--> no because system never allows any excess over 2b anyways, its only showing in minus electronic ledger (which is as good as zero). but can department charge interest for this excess typing?--> my view, no as its anyways as good as zero , right?