One of our client has received an intimation u/s 143(1)showing income tax payable.why this intimation has been issued from bangalore while client's office is in delhi and return was also submitted in delhi.
Please also tell how to draft a letter if as per our return refund is due as the tds is more than the income tax computed.
07 July 2010
For Income tax return now central processing centre in Bangalore only.so where ever you filed the return it will come to Bangalore processing centre. compare with the calculation done by the processing centre and your calculation, if any clarification simple letter explaining your position and send to the same to Bangalore by speed post
02 August 2025
Here’s a **simple draft** for your rectification request letter to the Income Tax Department’s Central Processing Centre (CPC), Bangalore, regarding the intimation under section 143(1):
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**To** The Income Tax Officer (TDS) / Central Processing Centre (CPC) Bangalore - 560500
**Subject:** Request for Rectification of Intimation under Section 143(1) of Income Tax Act, 1961 for Assessment Year \[AY]
**Dear Sir/Madam,**
I/We, \[Name of the taxpayer], PAN: \[PAN Number], have received the Intimation under section 143(1) dated \[Date of intimation], showing income tax payable of Rs. \[Amount].
However, as per the Income Tax Return (ITR) filed for the Assessment Year \[AY], the total tax payable has already been duly adjusted against TDS and advance tax payments, and in fact, a refund is due as the TDS deducted exceeds the income tax liability.
I have enclosed copies of:
* The filed Income Tax Return * Form 26AS / TDS certificates * The Intimation received
Kindly request you to kindly rectify the computation and process the refund at the earliest.
Please do not hesitate to contact me at \[Your Contact Number] or \[Your Email] for any further clarification.