Section 143(1) intimation

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 April 2012 As per my original return Refund receivalbe was Rs. 8000

But after one month i revised my return and
as per revised return nothing payabLe nor receivable

But one month ago CPC Bangalore directly credited my bank account with Refund amount of Rs. 8000/- (as per original Return)

But now when i had checked the status of my revised return --- Status showing "Revised return Processed - Tax payable - Demand Determined- intimation sent"

But when i read Section 143(1) intimation of revised return nothing is payable or refundable.

NOw i am very confused what should i do because no doubt i have to pay back the wrongly credited refund amount of Rs. 8000/- to Income tax dept. but what to do, Pls guide

CA CS Pawan Jajoo

CA CS Pawan Jajoo (Expert)
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13 April 2012 As you have revised return and nothing is payable to you, but you have received refund , as per my opinion you shud pay as per intimation.

Murtaza I Bhagat

Murtaza I Bhagat (Expert)
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13 April 2012 agree with expert

as per your original your have demand for refund ok.... then dept. has checked and sent you your claim

meanwhile you have file revised return with no claim of refund and not payable any tax

so after revised return dept. realized about wrong refund sent then they demand that rs. 8000/- refund back

you have to pay as per intimation

you are right....pay back

Querist : Anonymous

Querist : Anonymous (Querist)

13 April 2012 No you are not getting my point........

While checking the status of Revised return filed by be message appeared on that was "Return Processed-Tax Payable-Demand Determined-143(1) sent"

but while opening 143(1) intimation of revised return their is noting payable nor refundable.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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23 July 2025 Got it — so the confusion is that:

You filed an original return showing a refund of Rs. 8,000.

You received this refund from CPC.

Then you filed a revised return showing no refund and no tax payable.

Now, when you check the status of the revised return, it shows "Tax Payable - Demand Determined - Intimation sent under Section 143(1)".

But when you open the Section 143(1) intimation for the revised return, it shows no demand (no tax payable) and no refund.

What might be happening:
The system may still be showing the old demand/refund status on the dashboard because the refund of Rs. 8,000 was already processed as per the original return.

The 143(1) intimation on the revised return rightly shows no demand or refund, because after revision, no refund is due and no tax is payable.

However, since you already got the Rs. 8,000 as refund (which is no longer valid), the department has a demand against you for returning the excess refund.

The demand notice for returning the wrongly paid Rs. 8,000 might be issued separately or reflected somewhere else.

What you should do:
Confirm if you have received any separate demand notice for Rs. 8,000 — check your Income Tax e-filing portal under "Pending Actions" or "Demand Notices".

If you have received a demand for Rs. 8,000, you should pay that back as per the demand notice.

If no demand notice is received, you can proactively contact the CPC or the Income Tax department for clarification.

You cannot keep the refund amount if it was wrongly credited based on your original return. So you are correct that the refund amount should be returned.

Summary:
The 143(1) intimation for revised return showing no demand or refund is correct.

The status message showing demand is likely related to the original refund amount wrongly paid.

You should check for a separate demand notice for refund recovery and pay it.

If in doubt, you may also contact CPC Bangalore or a tax consultant for assistance.

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