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demand us 234A ,B and C and 234F

28 March 2019

on of my client file return under sec 139(1) by claiming refund 12078 but not submitting the form 10E but subsequently after two month file revised return us 139(5) along with form 10E but tax department now claiming interest us 234A ,B and C and also charged 21065 and demand rest 9000 is the demand valid.

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2 Replies

CA Manish Jathliya (Professional) (401 Points)
Replied 28 March 2019

Generally If you file Revised Return than Original Return become INVALID and CPC Process REVISED INCOME TAX and Calculate Refund or TAX Payable cases.

So if you revised return after receiving notice from department than department will Calculate Refund based on Revised Return and you will receive fresh order (you can also confirm these things by calling Toll free no of Income TAX Department)