Rectification 154
This query is : Resolved
24 September 2012
Dear Sir,
In case of one of assessee, he claimed Refund of Rs. 65000/- after adjustment of Rs. 850/- as admitted tax in AY 2010-11 and return was filed manually. Again in AY 2011-12, there was a claim of refund of Rs. 45000/- and admitted tax was nil, and return was filed electronically this time.
Assessee received intimation u/s 143 for AY 2011-12, from cpc with the refund of 44150/- showing an adjustment by local office of Rs. 850/-. That clearly means that local office did not give benefit of TDS to assessee.
After that intimation, I filed a manual rectification u/s 154 for the refund or 65000/- and enclosed copy of intimation sent by cpc and a copy of form 26as for AY 2010-11.
And after moving that rectification more than six months have passed but still assessee have not received any refund nor any intimation u/s 154.
Now what should I do.
Please advise me.
In case of one of assessee, he claimed Refund of Rs. 65000/- after adjustment of Rs. 850/- as admitted tax in AY 2010-11 and return was filed manually. Again in AY 2011-12, there was a claim of refund of Rs. 45000/- and admitted tax was nil, and return was filed electronically this time.
Assessee received intimation u/s 143 for AY 2011-12, from cpc with the refund of 44150/- showing an adjustment by local office of Rs. 850/-. That clearly means that local office did not give benefit of TDS to assessee.
After that intimation, I filed a manual rectification u/s 154 for the refund or 65000/- and enclosed copy of intimation sent by cpc and a copy of form 26as for AY 2010-11.
And after moving that rectification more than six months have passed but still assessee have not received any refund nor any intimation u/s 154.
Now what should I do.
Please advise me.
Soumitra Basu
(Expert)
25 September 2012
CBDT has recently issued a circular regarding this type of wrong adjustment.
please write a letter to the assessing officer by enclosing that circular. if there is nothing from the AO, you may file an appeal before the CIT(A)
please write a letter to the assessing officer by enclosing that circular. if there is nothing from the AO, you may file an appeal before the CIT(A)
Prakash Kochar
(Expert)
25 September 2012
CIRCULAR NO. 4 OF 2012, DATED 20-6-2012
and
Demand Management Fortnight- Standard Operating Procedure (SOP)
Letter [DIT(S)-III/DMFortnight/2012-13], dated 3-9-2012
and
Demand Management Fortnight- Standard Operating Procedure (SOP)
Letter [DIT(S)-III/DMFortnight/2012-13], dated 3-9-2012
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