Notice for demand

You mean that assessee has filed wrong return or in the itrv it shows refund for ay 2010-11 and it dept has wrongly taken refund amt as demand amt.

Also demand intimation must have been sent to you for the given case earlier. I.e intimation u/s 143(1). Did you receive it or not?

Please provide additional details regarding the intimation and also clarify my question asked

no, the assesee has filed wrong return for ay 10-11,and yes demand intimation given by dept.earlier,but no action has been taken by dept till date.files relating to case attached herewith.  tax calculation done by us

salary income- 502215

oters            -  32469

gti-                 564684

80c                100000

ti                     434684

tax+cess        42164

tds                 46245

refund             4081

Points to be noted: 

1. Return filed for AY. 2010-11 was a belated return. Hence it could not be revised. 

2. Did you receive an intimation / demand order for AY 2010-11 because what you have received is not an intimation

3. Now, wrt the details of income and tax provided in the post here. Where did you derive the figures from? Are they from Form 16 wrt salary income. Also check the tds amt properly. Is form 16 tds and form 26AS tds amt same.(presuming no tds from other sources). And had you incorporated the same tds amt in your return. 

4. Also the ti shown here does not tally with your income. Check the incomes properly. TI comes to 464684 and tax comes to 48345. + Interest u/s 234A for late filing of return which comes to around 40. Against that your tds amt will get adjusted. Even if your tds amt of 46245 is considered then too tax demand of around 2100 will arise. 

5. You are requested to check the tds amount 

6. The dept. on its own will not do anything unless they have substantial evidence. Whatever you have shown as income and tds amt has been assessed accordingly. It was your responsibility then to take action at that time when you recd the said sheet. 

7. Check properly whether have you recd any other income tax notice or intimation.

8. Get the matters sorted out by personally meeting your concerned AO after having checked all the documents as said above. If there is any discrepancy still then you can meet your AO and explain the same

The TDS should have been 46kplus instead of 39k plus.

Since he is a salaried person with some other income  he can rectify the AY 2010-11

if filed online saying Tax credit mismatch. 

is the 26AS statement showing 46k Plus credits.

if Return is filed manually to AO then submit an application for rectification along with a printout of 26AS statements to his are Jurisdiction AO. The demand must have been raised by local AO along with Interest u/s 220 [i Think].  

@ Ranjit:

Go for rectification u/s 154 for at 2010-11. But before that check your income and tds amount as per form 26AS and form 16. In the rectification change the details according to the revised figures. Make sure that you make no mistakes here. 

Also for current ay, apply for demand disagree.

@ S. Shiroor:

How did you conclude that tds amt would be 46000+? If you go to check the returned income and the income disclosed here both are different. And if based on returned income whatever tds shown there seems appropriate.

Do you agree on what I say?

@ Rinkal

He has checked the TDS and is reporting 46245. That means there is tax credit mismatch.  He has claimed only 39k plus

According to Rectification manual if there is a apparent change in salaried income [gross /net] this can be rectiied u/s154 if 26AS reports this.

He has to file for rectification  for two things a] Tax credit mismatch b]  Data correction  simultaenously- regenerate the XMl and upload. 

plz check the 26as attached herewith

pass-02011955

26as attached herewith

pass-02011955

sorry there was some clerical mistake in salary income,now rectified

salary-502215

others-32469

gti      534684

80c    100000

ti       434684

tax+cess   42164

tds       46245

refnd    4081

The TDS booking date under  193 and 194A of sahara is after the filing date. hence was not taken. But it appears that you have taken Interest income and salary income correctly [minor corr may be there]. 

File rectification return  and claim tax credits of sahara and short fall of salary TDS.

log in to ur efiling--> my accounts-->rectification --> give  aases year and comm no

--> submit.  In details of rectification choose tax credit mismatch.  

In TDS  add  only two  entries one for  193 [take total sum of TDS for entries] and other for 194A[ take sum of all 194A] for sahara TAN No.

In TCS add salary TCS for    shortfall only[ diff amt between 42k & 39k hould be given ] for Bokharo steel plant TAN no. 

Please note there are ten entries only for each TDS, TCS & IT.

.submit - no need to upload XML. they process and send refund to you bank account.

@ S. Shiroor:

Rest everything is correct except where TCS is concerned. All the details will be entered in tds column only. In rectification request type,  there will be 3 options - tax credit mismatch, data mismatch and reprocess the case. When selected for tax credit mismatch, again 3 options - TCS, tds and it. On selection of tds again select tds on salary and tds on other than salary

Thanks for pointing it out.  Just looked up the diff between the two and half understood the same.

Mr Ranjit Kumar please take note of what  Rinkal has said in rectification.

thank everyone for the help