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E-filing 154(1) rectification

CA Dhritiman Ghosh (Finance Manager) (58 Points)

18 August 2011

Hi,

I would like to file a 154(1) rectification against a 143(1) intimation issued for a e-return of AY 11-12.I have got the following queries:

1) should the rectified xml be filed in a regular itr form? if yes what should be the status of the return-139(1)?

2) what to fill up against these in the rectification submission web form:

a) aggregate income tax liability ( as computed, see the table below)

b) total tax credit allowed ( as computed , see table below)

moreover the tables provided in the webpage are only till ay 2010-11

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7 Replies

CA Rohit Dhingra (Job) (50 Points)
Replied 18 August 2011

Yes, rectified xml be filed in regular form and status of the return is same as in u/s 139(1).

In (a & b) you are required to fill figure as given in rectification computed u/s 143(1) by income tax department.

1 Like

Akshay (Taxation) (514 Points)
Replied 27 August 2011

i e-filed my personal (individual) I.T return of A.Y. 2009-10 after 31st July 2010. i.e. belated on 29 sept 2010. after few days ( after 6 months) i got 143(1) intimation notice for demanding Rs.89623/- from CPC Banglore. I check my .xml file again which is generated from software and come to know that while feeding data in software package (sinewave Taxbase) i keep blank " disallowed depreciation" colummn. and due to this my allowable depreciation cliam is fully disallowed by electronically by income tax department. then i filled revised return after rectifying my mistake but income tax department send me section 154 rejection notice on the grounds that my original return was belated i.e. after 31st july 2010. now i filed Apeal to I.T.O regarding this issue.. i have not add any single income or reduce my any income.. so why they reject???

my basic question is validator is provied by income tax department.. so why its validate the file even though it contain some blank feild or any mistake Tick marks. Suggest me any case referance or idea to fight against department... this situation happens in more than 176 of my assessee. i'm in big trouble because of " e-filing"

Monica (student - CA Final) (83 Points)
Replied 28 August 2011

Originally posted by : Akshay Bhandari
	i e-filed my personal (individual) I.T return of A.Y. 2009-10 after 31st July 2010. i.e. belated on 29 sept 2010. after few days ( after 6 months) i got 143(1) intimation notice for demanding 89623/- from CPC Banglore. I check my .xml file again which is generated from software and come to know that while feeding data in software package (sinewave Taxbase) i keep blank " disallowed depreciation" colummn. and due to this my allowable depreciation cliam is fully disallowed by electronically by income tax department. then i filled revised return after rectifying my mistake but income tax department send me section 154 rejection notice on the grounds that my original return was belated i.e. after 31st july 2010. now i filed Apeal to I.T.O regarding this issue.. i have not add any single income or reduce my any income.. so why they reject??? my basic question is validator is provied by income tax department.. so why its validate the file even though it contain some blank feild or any mistake Tick marks. Suggest me any case referance or idea to fight against department... this situation happens in more than 176 of my assessee. i'm in big trouble because of " e-filing"

You received a rejection under section 154 because a belated return cannot be revised. Rather you can apply for a rectification under 154. Make the corrections in the xml file and upload it on the incometaxefiling site under 154 rectification upload. I think that will solve your problem.

Prabhu (technical lead) (27 Points)
Replied 29 August 2011

Hi,

I received 143(1) for assesment year 11-12 and I want to file rectification but when I visit IT dept site and enter the details like CPC reference number, order date and other details and click on submit I always get the following error

Your input details are not matching. Please enter correct details as per the intimation order under Sec 143(1) or order under Sec154 passed by CPC.

Monica (student - CA Final) (83 Points)
Replied 30 August 2011

Originally posted by : Prabhu
	Hi, I received 143(1) for assesment year 11-12 and I want to file rectification but when I visit IT dept site and enter the details like CPC reference number, order date and other details and click on submit I always get the following error Your input details are not matching. Please enter correct details as per the intimation order under Sec 143(1) or order under Sec154 passed by CPC.

Check whether the details regarding income entered is matching with the income computed u/s 143 (1) in the intimation

1 Like

Umesh (Sr Asst) (28 Points)
Replied 15 October 2011

Income Computer under 143(1) supported with notes. note number 4 explained "YOU MAY SEEK RECTIFICATION UNDER SECTION 154 by filing an application electronically FOR WHICH THE DETAILS ARE AVAILABLE ON WEBSITE https://incometaxindiaefiling.gov.in/"

Can I know where this get and uploading xml file?

RAVISHANKAR M.D. (COMMERCIAL MANAGER) (23 Points)
Replied 20 November 2011

Dear Sir,

Sub: Intimation U/s 143 (1) of The Income Tax Act 1961

Ref: (1) Communication Ref No. CPC/1112/11/104199095 (2) Demand Identification No: 2011201137012294872T (3) PAN No. AWWPK6761E : Date of order : 03/11/2011

With reference to the above subject, I would like to bring to your kind notice that the Gross Tax Liability as computed Under Section 143(1) for Rs. 302/- for which we are enclosing herewith Copy of the Form 26AS and also the revised return which was uploaded on 18/11/2011, vide acknowledgement Bearing No.315759250181111 Dt. 18/11/2011, the previous Original return which was submitted on 23/07/2011 vide acknowledgement bearing No. 242478430230711. The Form 16A which we have received is clubbed one. Kindly revise the demand accordingly and please do the needful in this regard. Thanks.

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