Fbt demand

Generally Assessing officer (who previously issued you notice u/s.143) can issue Order of Rectification u/s.154 with in four years from the end of relevant financial year in which the order sought to be rectified issued. In your case 143(1) order can be issued on or before March,2010. Hence in your case he can issue Order of Rectification u/s.154 on or before 31st March,2014. So no chance for rectification by A.O is possible.

Thanks Mr swami,

but I got the demand letter u/s 115we(1) instead of 143(1) dated 23/2/2010.

and he tried 154 well earlier than 31/3/2014. i feel there is some other section for rectification for FBT.

Any order passed under provisions of Income tax act covered u/s.154. As time limit for issue under above section has expired, no chance for Rectification order by Assessing officer. I think Assessing officer issued you a notice of denying your contention u/s.154. isn't it? If he hasn't issued, you can request your Jurisdictional Assessing officer to issue a letter why he has failed to issue notice u/s.154 whether he denied or accepted it. Then you can go for appeal against this to Commissioner of Income tax (appeals) or Appealate Tribunal by paying nominal fee prescribed as per Act and after paying Fringe benifit tax demanded u/s.115WE. If order u/s.115WE involves small amount, it would be better for you not to go for all this procedure and better to leave it. I think you have paid advance tax by mentioning wrong PAN or wrong year, thats why your assessing officer failed to support you.