Qurey related to filing of itr

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GOPAL KUMAR AGRAWAL (Querist)

26 October 2011 Q. QUERY RELATED TO FILING OF ITR

THE X ASSESSEE HAS E FILED THE IT RETURN FOR THE ASSESSMENT YEAR 2008-09 ON 29/07/2008 DURING THE EFILING PROCESS ERROR HAS OCCURRED AND GROSS TOTAL INCOME IS REFLECTED IN ITR ACKNOWLEDGEMENT IS Rs.9900/- AND OTHER THINGS REMAIN SAME LIKE TAX CALCULATION AND ADVANCE TAXES ETC . GROSS TOTALINCOME AS PER COMPUTATION OF TOTAL INCOME IS RS.11LAKS. HOWEVER THE INTIMATION U/S 143 (1) OF THE IT ACT, 1961 RECD BY THE ASSESEE IN THE SECOND WEEK OF APRIL, 2010 IN WHICH INCOME WAS SHOWING RS.1.67 CRORE AND TAX DEMAND IS 67 LAKHS . THE DATE OF INTIMATION U/S143(1) IS 30/03/2010 . MY QUERY IS AS UNDER:

A) WHAT IS THE PROCEDURE TO GET THE RECTIFICATION BECAUSE THE INTIMATION RECD MANUALLY SO ASSESSEE CAN NOT FILED THE ONLINE RECTIFICATION?
B) IS DATE OF INTIMATION IS VALIED BECAUSE THE ASSESSEE HAS FILED THE IT RETURN ON 29/07/2008 AND INTIMATION SHOULD BE RECD WITHIN 6 MONTHS FROM END OF THE FINANCIAL IN WHICH RETURN HAS BEEN FILED .THE DATE OF INTIMATION SHOULD BE ON OR BEFORE 30/09/2009 NOT 30/03/2010 . AS PER MY VIEW IS THAT IF INTIMATION IS NOT RECD WITHIN 6 MONTHS FROM THE END OF THE FINANCIAL YEAR IN THAT CASE COPY OF ITR ACKNOWLEDGEMENT WILL BE TREATED AS ASSESSMENT ORDER IS TRUE OR NOT .
C) THE ASSESEE HAS RECD INTIMATION U/S 143(1) IN THE SECOND WEEK OF APRIL, 2010 THE DATE OF FILING OF REVISED RETURN IS 31.03.2010.

PLASE ADVISE TO ME REGARDING THE ABOVE MATTER .

Ravikant

Ravikant (Expert)

27 October 2011 The Intimation is valid in law as it is received before the time limit. The Time limit was one year for AY 2008-09 and not 6 months.

You have to file a Rectification Request physically to the issuing person: the format is below :

Name:
Address: ________________________________
________________________________
________________________________
PAN: ________________________________

Date: _______________
TO
The Income-tax Office, RECTIFICATION OFFICER
(Rectification),
Mumbai

Sir/Madam,

Sub: Rectification u/s, 154 of the I.T.Act,1961
For non receipt of refund claimed – reg -
Ref: Intimation u/s.143 (1) For A.Y.2008-09
===========================================

With respect to my return of income filed/claim refund of Rs.____________ vide Acknowledgement No (2) _______________ date of Filing (3) __________________I received intimation with a demand of Rs. _ (4) ___________________ .[copy enclosed]

The demand has been wrongly determined; it is noticed credit for TDS of Rs.__________________ Advance Tax of Rs. ________________and S.A. Payment of __________________has been allowed partially/ not allowed

I am enclosing here with copy of Form No.16/ 16A/ Advance tax Challan/ S.A. Tax challan of Rs. For necessary action and rectify the same

Thanking you

Yours faithfully,

( )
Encl: (i) Copy of intimation u/s.143 (1).
(ii) Copy of 1st page of I.T.Return.
(iii) Copy of From NO.16/16A.
(iv) Copy of Advance tax/ S.A. Tax Challan.

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