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Intimation u/s 245

Tax queries 347 views 2 replies

My client has got intimation u/s 245 that refund determined(114000/-) during A.Y. 2013-14 is being adjusted against  outstanding demands. Kindly note that after 30 days of sending this intimation,the outstanding demand will be considered for adjustment.

Details of outstanding demand-

A.Y. 2008    -  6971/-

A.Y. 2009  -  11220/-

I checked ITR for these years. He filed refund for A.Y. 2008 (3000/-) and no tax was payable for A.Y. 2009. I have checked 26 AS for 2009 also as i am not able to see 26 AS for 2008. I have requested intimation u/s 143(1) for A.Y. 2009 but it is not allowed to me request for A.Y. 2008-09. And my client is now in Hyderabad but he filed return for these two years from banglore and his jurisdiction is also banglore.

Please guide me. Thanks in advance

Replies (2)
only AO will be able to help in this regard... he is the one who can explain how demand was generated. if you find it incorrect then either you can go for rectification under sec 154 or appeal to CIT(A).

shalini, rectification cn only be done by jurisdictional AO. it is clearly mentioned in the intimation u/s 245 to contact the jurisdictional AO. so u hv to visit AO ofc. there is no other way to correcct it.  online process cn nt be possible, coz case is trnsfrd to jurisdictional AO.


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