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Intimation under 245 & 143(1)

santybh (Engineer) (24 Points)

23 February 2013

Hi All,

I have received intimation from IT CPC under section 245 stating that they are holding my refund amount. The reason for holding is the demand raised on me under 143(1) during May-2012 for the AY-2008. Towards this I have a few questions and hope to get some advice from the learned ones.

1. I have not received the DIN raised during May-2012 as I was away from home town. Can I get a copy of the same from IT office ?

2. Is it possible to send AY-2008 notice after 4 years ?

3. Can I authorise a CA to take the case on my behalf ?

Regards,
Santy

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4 Replies

Nikhil Kaushik (Fellow CA) (85090 Points)
Replied 23 February 2013

Dear Santybh,

normally notices received from CPC are to be responded online only. So no need to send anyone to tax office.

as per the statues, the intimation under 143(1) is to be issued within one year from the end of financial year in which the return was filed.

If you need professional help in this regard, you may contact me at ca.nikhilkaushik @ gmail.com or at +91 - 9699814106

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Taxguy (Consultant) (3383 Points)
Replied 23 February 2013

If you dispute the demand for AY2008-09, contact the office where you filed the return for AY2008-09. The 245 notice is intimating you that your refund for AY2012-13 is going to be adjusted with AY2008-09.

So you have contact your Jursidictional AO. If CPC has raised demand then also you can go to your jursdictional AO and get the demand rectified. Else post the time limit mentioned ITD will adjust the refund.

You can know your jursdiction AO on the Income tax website.

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