An Assessee has filed ITR-1 for Assessment Year 2014-15 for which Rs.2,000/- TDS has been deducted by the deductor and Rs.3,000/- has been paid as Self-Assessment Tax (SAT) on 24/06/2014 and ITR has been filed on 26/06/2014. On the date of filing ITR-1, his Form-26AS was reflecting TDS amount of Rs.2,000/- but not reflecting Rs.3,000/-. His ITR has been processed by CPC and demand order has been raised under section 143(1) for Rs.3,000/-. CPC accepted TDS amount as per Form-26AS but not Self-Assessment Tax. But now Form-26AS is reflecting Self-Assessment Tax Paid (same amount, date, chalan no. & Bank BSR Code).
My question is after payment of SAT why CPC has processed the same with demand ?
What should the Assessee do now?
Thanks in advance
CAclubindia
