Rectification u/s 154 - time lapsed
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
23 June 2015
Hi,
Assessee a salaried employee had an outstanding tax demand for the AY 2009-10. He was unaware of this fact, since he did not receive the intimation u/s 143(1). But as per department records, the intimation u/s 143(1) was sent in the year December, 2010.
The demand came to light in the year 2015, when the CPC sent a notice u/s 245 for adjustment of refund due of the year 2014-15 towards outstanding demand.
There is no dispute on the taxable income and it is clearly a mistake apparent from record by the department. Further, the time limit for filing the application u/s 154 has also lapsed.
In light of above, can the assessee file application u/s 154 stating that he did not receive the order?
If it is not possible, then what are the options practically available to the assessee?
Assessee a salaried employee had an outstanding tax demand for the AY 2009-10. He was unaware of this fact, since he did not receive the intimation u/s 143(1). But as per department records, the intimation u/s 143(1) was sent in the year December, 2010.
The demand came to light in the year 2015, when the CPC sent a notice u/s 245 for adjustment of refund due of the year 2014-15 towards outstanding demand.
There is no dispute on the taxable income and it is clearly a mistake apparent from record by the department. Further, the time limit for filing the application u/s 154 has also lapsed.
In light of above, can the assessee file application u/s 154 stating that he did not receive the order?
If it is not possible, then what are the options practically available to the assessee?
Nikhil Kaushik
(Expert)
23 June 2015
approach the AO for condonation in delay. that is the only option.
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