Notice u/s 143(1)

Tax queries 2165 views 12 replies

Salary Return ITR-1 For A.Y.2010-11 filed of a female, but mistakenly Gender was selected as male & as a result of which tax calculation as per ITD estimated an additional Tax payable of Rs.3120. in notice u/s143(1)

Q.What is the solution to this?
Rectificaion u/s 154 or Revised Return.
plz Guide

 

Replies (12)

Whether return is filed within 31St July if yes its better to revise it before 31St March,2011

No sir the return was filed on 9/11/2011

as she was not having any additional tax liability, Tax was duly deducted as source & in such a case time limit was up to 31st mar.

John dear you can go for 154 b'coz its mistake apparent from record........

 

hey did u file ITR in future… I think its will 09.11.2010. means you filed belated return so belted return can not be revise that’s why go with the section 154. For rectification of mistake.

Originally posted by : john

Salary Return ITR-1 For A.Y.2010-11 filed of a female, but mistakenly Gender was selected as male & as a result of which tax calculation as per ITD estimated an additional Tax payable of Rs.3120. in notice u/s143(1)

Q.What is the solution to this?
Rectificaion u/s 154 or Revised Return.
plz Guide

 

 Salary return with wrong information filed on 09/11/2010 for A.Y.2010-11 with or without further tax liability denotes that it is filed as 'Belated Return' u/s 139(4). If the same was filed on before 31.07.2010 with or without tax liability then only it is to be treated as Return filed u/s 139(1). So in the case of 139(4) there is no provision of Revised Return.

Moreover, in the instant case, ITD passed Assessment Order u/s 143(1) with tax liability depending upon wrong information submitted in the ITR. So, for the Revised Return argument u/s 139(5), there is no time limit available because as per I.T.Act, revised return can be filed before the expiry of 1 year from the end of the relevant A.Y. or before completion of the assessment, whichever is earlier. Therefore, 139(5) Revised Return is also not applicable here.

Only available option is to Rectify the Assessment Order passed u/s 143(1) by filing rectification of mistake u/s 154 

Its better & only option to file the rectification u/s 154.

Mention the facts of the case in your rectification the matter will get over . . .

 

Its so simple. . . . :):)

Completely agree with CA Shailendra sir. Its not a big thing to worry about....

Originally posted by : john

Salary Return ITR-1 For A.Y.2010-11 filed of a female, but mistakenly Gender was selected as male & as a result of which tax calculation as per ITD estimated an additional Tax payable of Rs.3120. in notice u/s143(1)

Q.What is the solution to this?
Rectificaion u/s 154 or Revised Return.
plz Guide

 

form 16 is issued in name or male or ITR 1 was in name of male? or the both are in name of male ? while the actual PAN is name of female?

as the form16 is reported to ITO already, so if the ITR was in mistake then they had to call u for rectification, rechek your all documents once again then go for rectification u/s 154

agre wid shailendra i.e go for 154 show your form 16 alongwid 154 

You can file Rectification u/s 154. Also attach a copy of the TDS Certificate and Pan Card of the Assessee.

 

Regards,

Devendra Kulkarni

belated return cannot be revised so you have to go with rectification U/S 154..

I think go for rectification of mistake under section 154 of IT act.


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