This discussion concerns outstanding tax demands for erroneous Income Tax Returns (ITRs) filed for Assessment Years (AY) 2011-12 and 2012-13. Despite receiving notices under sections 143(1)(a) and 220(2), these were not addressed, leading to the demand being adjusted against a later refund. The user is seeking advice on how to rectify these old ITRs and claim refunds, but it appears the time limit for rectification has passed.
05 January 2021
My Father-in-Law had filed erroneous ITR (shown higher income when compared to Form 16) offline for AY 2011-12 and AY 2012-13. Outstanding Demand Notice was received then but not answered. Outstanding demand under 143(1)(a) was adjusted against refund for ITR filed for AY 2019-20. On 13 Sep 2019 again Outstanding Demand Notice under 220(2) recd and was not responded yet. Refund against ITR for AY 2020-21 stuck. Though, we will be paying penal interest under 220(2) but one year delay payment since Sep 2019 will result in another penal interest outstanding notice under 220(2). For erroneous ITR for AY 2011 and 2012, how to submit correct ITR and get refund ?