One of my friend has filed his income tax return for A.Y. 2013-14 by mentioning dummy TAN on last date of filing of return. But he forgot to revise his return by mentioning correct TAN numbers (some party has deducted TDS). Now, the CPC assessed the file and intimated him that the TDS credit could not be given due to mismatch / wrong TAN and demand was raised. Further, he keeps filing his returns for next years. And CPC keeps adjusted the pending demand with next year's refund. Now he wants to correct the return of A.Y. 2013-14 and wants to claim the refunds which were adjusted against the demand by CPC. Please guide me to assist my friend in this matter.
16 November 2019
Respected Experts. 4 years have already been elapsed from the end of assessment year and I don’t think rectification would be possible now. Only course of action would be to request CIT u/s 119(2)(b) for filing of revised return. Please throw some light ?
CAclubindia
