Proceedures against notice of demand u/s 156

well the correct procedure is to sent a reply to the assessing officer which is mere a formality many times.

Once your reply is rejected by the assesing officer u can move to commissioner appeals.

Full Agreed with sumit sir

Dear sumit sir

Notice has received before passing an order & we have an oppurtunity for showing reasons and file our reply. then after making order how can file a reply . in my opinion  appeal or rectification u/s154 or revision u/s 264  is the correct way?

please advice

u r right...appeal is the only remedy here...but its better if u file a reply to the assesing officer as well....so that later on u can contend that u were not given any oppurtunity of being heard by the assesing officer..

Sumit sir,

Is rectification u/s 154 can be filed? as per section rectification u/s 154 can be filed by the deductor/assessee  for rectiftication of mistake apparent from the record in any order passed under income tax act. in our case we have correctly entered the challan identification no and amount in TDS return but It department issues order    stating that Challan identification no. mismatch and they does not consider our Tds payment challan. is it a mistake apparent from record? can we file a rectification u/s 154 along with appeal? or rectification is sufficient? please advice me

yes if dat is the case u can definately file rectification application...