14 January 2011
I am employed in a MNC at Bangalore. For AY 2008-2009, I had filed my returns in paper form in ITR2. In April 2010, I received intimation u/s 143(1) from CPC, Bangalore sating that I owe Rs 1.5 lakhs in taxes and interest. I applied for a rectification u/s 154 to CPC enclosing all supporting data including copy of 26AS stating that i am in fact entitled for a refund. Last week I received a communication from CPC stating that as there was no prima facie error, my application for rectification has been rejected as they have given credit for tax as given in 26AS. Obviously, what they state is wrong as 26AS shows the full amount of taxes paid and I am entitled for a refund. I wish to go on appeal. How do i do this since the assessment is done electronically and where do I get the challan to pay for the fees for Appeal? Shall be grateful for detailed advice.
14 January 2011
Pl file an appeal before the jurisdictional CIT (Appeals) in form no 35, as per rule 45, of the Income tax Rules,1962. Challan for payment of appeal fee is ITNS 280. Form as well as challan can be downloaded from www.incometaxindia.gov.in and can used for appeal purposes.
14 January 2011
Thank you, Sir for the prompt response. In Challan 280, how do I show the amount of Rs 1000 ( the fee for the Appeal) as? There is no separate provision in the challan form. Can it be shown under "others"?