Refund issue due to tax paid u/s 143 (1) by mistake by asses

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 August 2012 I have filed my return on line for the Ay 2011-2012 .I Received the notic u/s 143(1)for Interest u/s 234 b c Payment of Rs 2800.I paid through challan (bank stamped) and send the notic & self assessment tax paid proof to my CA. After some days I have Received notic u/s-154 & demanding Rs954 should I claim Retund of difference amount (i.e.2800-954).What are the next further action I have to take to get excess Tax paid under 1st notice u/s- 143(1).? what should i procedure to follow to get the refund? Is there a base of denied ground that IT Return is filed on line & regular assessment tax paid by challan ?

Taxguy

Taxguy (Expert)
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20 August 2012 Are you sure that 2800 is not considered in the 154. In that case you can apply for another rectification online for the refund if any due. Was the 154 under your request or ITD Suo moto.

Querist : Anonymous

Querist : Anonymous (Querist)

20 August 2012 yes , 154 is filed by my CA , HE answered when u raised ? and i ask him. As per his opinion ,we can not do application to rectify because 1 st itr is filed on line than regular assessment tax is paid through the challan, there is no space in form avaible to rectify the tax paid by challan through on line. He said we have to wait when there is the insertion in the on line form or we have to waive off.

i thought some thing will be there or any procedure through i can get amt which is exceessly paid when demand raise in 143 (1)

what should your opinion?