Wrong demand raised by department in intimation u/s 143(1)

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Nupur Sharma (Querist)
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26 November 2014 Hi All,

A client has received an intimation under section 143(1) and in that a demand has been raised by the income tax department. Now the amount for which the demand has been raised is the same amount which was deducted as TDS by her employer and then duly deposited to the govt. this amount is being reflected in her Form 26 AS too.

However, no credit has been taken by the department for this TDS amount and a demand for this amount plus interest has been raised.

My query is that what should be done in this case? Should a rectification be filed straightaway or just a letter should be written to the AO for rectification of this mistake in the department's records.

Thanks in advance!

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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26 November 2014 file a rectification request u/s 154(1) to rectify the mistake.

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Nupur Sharma

Nupur Sharma (Querist)
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26 November 2014 Hey, Thanks a lot Tushar. I just read your article as well on how to file online rectification under section 154. It is of much help!
I hope the CPC no. mentioned in intimation u/s 143 (1) of my client gets accepted while filing the rectification.

Thanks a lot!

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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26 November 2014 you are welcome and all the best.

Nupur Sharma

Nupur Sharma (Querist)
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28 November 2014 Hi!

I have another question here. A rectification relating to AY 2012-13 however, cannot be filed online if I am right? Since, online returns cannot be generated now for that year?

So , in that case, what is the remedy? To file a manual rectification with the AO?

Nupur

Rupesh Jain

Rupesh Jain (Expert)
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28 November 2014 yes you can file the manual rectification with all document with your area AO

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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29 November 2014 innsuch case there is no specific format given by dept so best is to write it on a letter head in case if ur ca or else on plain paper explaining the subject matter.

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