Intimation u/s 143(1)(a)

frnds..pls give ur valuable comments on tis issue..

Refund was granted by an  intimation u/s143(1)(a) by regular processing n TDS confirmations(on the basis of form16A). Later, return was revised for a higher claim of refund. tis time demand was raised by the dept. by processing the TDS claim with the help of 26AS ,as the deductors havnt filed TDS returns. 

Wat ll b d possible favorable aruguments on  d part of assessee to cancel the demand raised bt the dept. ???

Replies (4)

As per the provisions assessee whose tax is deducted will not be called upon by the department and be made to pay the tax. If ur money is with the payer then u can give these reasons.

Originally posted by : Imran Khan.A.M.S

frnds..pls give ur valuable comments on tis issue..

Refund was granted by an  intimation u/s143(1)(a) by regular processing n TDS confirmations(on the basis of form16A). Later, return was revised for a higher claim of refund. tis time demand was raised by the dept. by processing the TDS claim with the help of 26AS ,as the deductors havnt filed TDS returns. 

Wat ll b d possible favorable aruguments on  d part of assessee to cancel the demand raised bt the dept. ???

Higher claim of refunds - what is ths basis of higher claim? addition of few more TDS certificates? this will generate a natural doubt to the department ( usually revised returns after 143(1) are not passed without verification, and if your 26AS is not displaying the TDS amounts then in no time you have to rush to the deductors to get their help to get their etds returns updated in order to make it dispalyed in your 26AS, then proceed for rectification or appeal.

in any case, if 26AS is not updated, the tax is deemed not paid, and the tax burden goes to you at present, 

later on the TDS department will chase the deductor and enforce him to file, but the benefit of the deductee looks get lapsed , as by that time the assessment formalities would be completed.

agree with above...................

can u please tell whether you are dealing with AO or with CPC banglore?

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