Income Tax Demand u/s 143(1)

Good Evening Team,

I and my father have filed the ITR of F.Y. 2021-22 on 31/07/2022 and same was e verified and received on 18/12/2022 .


1) My income under 5lacs ( both ITR) I received demand payment of Rs.1000/-.

2) My father income under 5lacs at orginal ITR and when revised it income over 5lacs and all taxes/fees paid as per rules.

Please suggest.
One major thing which I notice in demand that "date of filing" is 18/12/202.

Actually there is photo upload in this channel, otherwise I send a copy.
Replies (2)
Quick Summary
This discussion addresses an Income Tax Demand notice received under Section 143(1) for the financial year 2021-22. The user filed their ITR late, and the e-verification was completed after the 120-day window. Consequently, a late filing fee of Rs. 2000 has been levied, which is considered correct by tax rules. The notice incorrectly stated the 'date of filing' as the e-verification date, which is standard practice when e-verification is delayed.

Please check your inbox.
As per everification rules, date of everification is considered as date of filing valid return. Since you have done after 120 days, hence it's a delay and your return is considered late. Hence 2000 Rs is correctly payable by both.

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