OLD Response to outstanding Demand

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An individual faces an outstanding tax demand for AY 2010-11, despite TDS being paid and reflected in their 26AS. The Income Tax Department's initial assessment under 143(1) failed to consider this TDS. The usual rectification process under Section 154 is time-barred, leaving the taxpayer concerned about paying double tax, penalties, and interest. Suggestions include responding on the tax portal indicating tax paid via TDS, attaching the 26AS, and representing the case to the CBDT.

Sen

Sen (Querist)
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19 February 2022 I have observed an demand unattended for AY 2010-11, demand was due as TDS has nor been considered in 143(1), wrongly by I.T. Department. Further most likely my consultant has not paid due attention to 143(1), and not filed Rectification U/s154. Now time limit for 154 is 4 yrs and my case is more than 10 yrs old. I have in my possession 26 AS showing TDS which has not been considered by department. Presently Income tax site not showing AY 2010-11 in "View Filed Return".
What should I do to rectify mismatch and avoid penalty and interest.
Your suggestion is solicited.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 February 2022 Nothing can be done at the moment pay the demand.

Sen

Sen (Querist)
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20 February 2022 Sir, Seetharaman , you mean to say Income Tax has no remedy for his own error ? while I paid tax already by way of TDS and reflecting in 26AS, but computation U/s143(1) was wrongly done and notice of demand issued to me and since Sec.154 is being time barred, yet a innocent assessee has to pay double tax with fine and interest ?
It is squarely, injustice and denying "Equality before Law", I have to go to file a WRIT of of Certiorari and Mandamus, if I.T. Act 1961 has no provision for it, but before that, I prefer to ask to I.T. Department, by way of a RTI, if at all I have to pay the tax again, and why?
Would you like to check the provisions once again, Sir ? I will be a genuine great help to me.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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20 February 2022 Select Responce to this demand in income tax portal and say tax already paid through TDS. Attached copy of 26AS.

Also represent to CBDT.

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