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Petition u/s 154

B. Umapathy (student) (405 Points)

17 December 2011

Dear CCI members,

I got demand notice u/s 143(1) for the AY 11-12. Reason for demand is IT dept. has not considered the TDS amount(Salary income only. Employer - Govt.). If I am going to give petition u/s 154 through the incometax website what is the procedure to give petition? or can i give the petition through paper mode. If so tell me the procedure for same and to whom i have to give the petition?

Thanx in advance.

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10 Replies

CA VISHAL RANA,CS,B.Com,AMFI (Chartered Accountant in Whole Time Practice) (4354 Points)
Replied 17 December 2011

you can file rectification application u/s 154 on line or off line.

if you want to file off line then write simple application to the income tax deptt. and send it to the assessing ward or submit this application by personal visit of ward officer

Sivakumar S (Partner @ J D S S & Co and Ramachandran & Ramachandran Associates) (34 Points)
Replied 17 December 2011

I think it can be filed only through online.. Coz one of our client filed its rectification return through offline.. But the same got rejected by IT DEPT and asked him to file the rectification return only through online..

CA VISHAL RANA,CS,B.Com,AMFI (Chartered Accountant in Whole Time Practice) (4354 Points)
Replied 17 December 2011

Mr. shiv kumar i am already filled lot of rectifications off line but by personal visit ward office

Siddharth Parakh (Practicing Chartered Accountant) (39 Points)
Replied 18 December 2011

You can file the rectification petition u/s 154 either online or offline by writing a rectification petition to the concerned assessing officer. However, it is advisiable to file the same online for speedy processing of the petition.

Furthermore, since the order u/s 143(1) did not consider the TDS deducted from your salary, kindly check whether the TDS was deducted and deposited by your employer in Form 26AS which can be visible at the income tax website.

Regards,

Siddharth Parakh

N Anitha (Article Assistant) (56 Points)
Replied 19 December 2011

File online its easy. Offline the dept officials are not accepting.

@*CS Siddharth Bumb. * (B.Com, CA Final, CS ) (5270 Points)
Replied 19 December 2011

if you received intimation through online then you have to reply u/s 154 through online only. paper reply is not allowed in that case.

CA LOVELY ARORA (C.A. B.Com (H) Graduate) (2151 Points)
Replied 19 December 2011

agree with above.. i.e. if return filed online then file for rectification u/s 154 in online mode...... otherwise both offline and online mode.....

Rakesh Rao (CA Final Student) (408 Points)
Replied 19 December 2011

Also check for possibility that your employer might have committed an error while filing E-TDS return. They could have quoted your PAN wrongly, or may be they have not deposited the TDS! Check your Form 26AS on Income Tax or tin-nsdl website and see whether TDS is reflecting on it. In this case, ur employer will have to file revised E-TDS return and no use of filing Rectification u/s 154. Friends… pls correct me if I am wrong!! Thanx…

CA. Prakash Dugar (CA) (656 Points)
Replied 29 March 2012

What I understand from Interaction with the CPC, Bangalore officials (during a Seminar) is that the the Assessing Officer is only sharing his jurisdiction with them. Assessing Officer's jurisdiction is intact and not taken away, and he has every authority and power that he always had. I therefore, feel that he can very well entertain and pass an order u/s 154. No doubt, the online, process is smoother and faster but what if the process fails (this is because the whole process is automated and there is no human interaction) ? I have a series of cases, where CPC has passed 143(1) Intimations with out giving credit for the Self Assessment Tax paid (and oh yes, the credit appears very much in the Form 26AS) and have raised demands. Naturally, we filed an online Petition for rectification. But, ironically, the mistake is repeated in the 154 Order and credit for the Self Assessment Tax paid is not given and a demand is raised. NOW, CAN ANY ONE TELL ME WHAT IS THE ASSESSEE'S REMEDY FOR GETTING CREDIT FOR THE SELF ASSESSMENT TAX DULY PAID AND CREDITED ON THE NSDL SITE BUT NOT ALLOWED IN THE 143(1) AND 154 ORDERS?