Dear All,
Please see the below mentioned case and advise :
A assesee deposited advance tax of Rs. 60000/- for AY 2010-11 but inadvertently put 2009-10 on challan. Due to this the same was reflecting in form 26AS for AY 2009-10. Consultant could not see the same in form 26 As for AY 2010-11 and calculate self assessement tax without considering Rs. 60000/-.Due to this he paid 60000/- extra tax for AY 2010-11. Even after this he received a wrong notice from income tax departmet to pay tax liability of Rs. 281000/-. After receiving the notice he approached me. I have gone through the file and found that he paid Rs. 60000/ extra tax. I have replied the notice to ITO and claimed the refunds of Rs. 60000/-. Now ITO has withdraw the demand but did not give setisfactory answer about the refunds of Rs. 60000/-. He has not claimed Rs. 60000/- in his original ITR filled on 31.07.2010. Now, he can not revise his return as last date is over. Please guide me how to claim refunds.
P K Singh
CAclubindia
