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Rectification u/s. 154

This query is : Resolved 

30 April 2013 TDS DEDUCTED FROM COMMISSION INCOME. RETURN OF INCOME FOR A.Y. 2010-11 NOT FILED WITHIN TIME LIMIT AS PER SEC 139(1). ASSESSEE FORGET TO CLAIM TDS CREDIT IN HIS ORIGINAL RETURN OF INCOME. RECTIFICATION FILED U/S. 154 BEFORE THE ITO FOR CLAIMING TDS CREDIT AND FOR REFUND. ITO DENY TO RECTIFY THE PROCESSING U/S.143(1). HE SAID THAT IN ORIGINAL RETURN YOU HAD NOT CLAIMED THE TDS CREDIT SO WE ARE UNABLE TO RECTIFY SUCH TDS CLAIM AND CAN'T ISSUE THE REFUND. I ARGUED WITH HIM THAT TDS IS THE ADVANCE TAX I PAID TO THE GOVT. AND THE EXCESS PAYMENT OF TAX WOULD BE REFUNDED TO THE ASSESSEE. BUT HE IS RELUCTANT TO PASS ORDER U/S. 154. GIVE ME THE PROPER PATH TO CONVINCE THE ITO.

30 April 2013 you can not ractified this mistske because it is not a mistake apprunt on record but after receiving 143(1)intimation you can file appeal u/s 246A or FILE revision application before cit U/S 264.


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