Could you please

Technically, as the Demand in the Books of ITO, Ward I(1) Rajkot has been transferred to CPC, he only be withdraw the Demand.

Hello Ms. Rashmi, G. M. to you too,

Ignoring all issues, It is better that ITO Ward 1(1) settles the demand amount of Rs. 500 against Rs. 80,000  and clear your balance refund considering very nominal amount against time and harrasment.

As far as jurisdictional issue is concerned following is opined.

You should write your reply to ITO Ward 1(1), Rajkot within prescribed time limit asking them to produce the basis for which such demand of Rs. 500 has arisen and also file copy of return of income for the relevant assessment year strongly defending that there is no demand pending for such assessment year.  Since the notice hav come from Rajkot jurisdiction.

Thanks and Regards

CA Pritam R. Jain

Thank you sir,

one more query 

An assessee has filed a less income than his form 16 income, and claimed a refund of Rs.15000/- as it is filled by his chartered accountant, for A.Y.2010-11 and he got an intimation from the CPC, 10 days back, that he has a demand Rs. 200000/- for A.Y. 2010-2011, then he contacted to our office, and when I have calculated his income, I came to know that, a wrong return has been filled by him, and As per section 139(5), the revised return can be filed before the expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier 139(5)

It means there is no chance for him to revised the return,

Then what section is left for him to rectify this error. 

Originally posted by : Rashmi
	Thank you sir, one more query  An assessee has filed a less income than his form 16 income, and claimed a refund of Rs.15000/- as it is filled by his chartered accountant, for A.Y.2010-11 and he got an intimation from the CPC, 10 days back, that he has a demand Rs. 200000/- for A.Y. 2010-2011, then he contacted to our office, and when I have calculated his income, I came to know that, a wrong return has been filled by him, and As per section 139(5), the revised return can be filed before the expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier 139(5) It means there is no chance for him to revised the return, Then what section is left for him to rectify this error.

First, We have to look the Particulars of Original Return. Then the Intimation U/s. 143(1) of the CPC. Find Out from where the Demand of Rs.2.00 Lakhs arises. From Where we have to proceed further.