Demand u/s 143 intimation time barred

Quick Summary
A user's client received a demand under Section 143(1) for non-deduction of TDS on rent but missed the deadline to file a reply, making it time-barred. The issue arose because the auditor failed to attach Form 26A from the landlord with the audit report. The user is seeking remedies for this situation, as the standard rectification process has a time limit and the 'outstanding demand' reply option seems to require rectification details. The discussion explores potential solutions for this specific scenario involving a partnership firm.

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kindly make it a healthy discussion.

The issue is in audit report the auditor reported non deduction of TDS on rent paid.  AO added back the income and issued demand under section 143(1) a.  But the assessee had obtained form 26A from the landlord.  Auditor has not attached the form 26A with audit report.  Assessee is a partnership firm.  What is the remedy now available?

Check her past activity. Only only started the unhealthy discussion. Hope she realised now

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