Query on Demand Raised by AO under Section 154

Tax queries 2507 views 8 replies

Hi ,

I just have a habit of checking the income tax site regularly and last month i noticed that there was a demand raised by my Jurisdictional AO (Rajkot, Gujarat) under section 154 for AY 2007-08. I did not receive any communication regarding what the demand was for, or any calculations. Nothing is available on the site regarding the same also. 

My Query is that :

1) Can the AO raise a rectification demand for a return that was filed 12 years ago?  How do they expect us to keep records for so long to verify where the mismatch has occurred?

2) how can i find out what the mistake is, since i have moved to bengaluru since 2012 and my AO is still of Rajkot, Gujarat.

rgds,

Kirtan Doshi

Replies (8)

Hi again and thanks for the reply!  It is not a nominal amount as it's almost a lakh rupees to pay. And the website shows demand raised under section 154. Also I have alway regularly checked my account and this demand was not there before September of this year. I have filed a response disagreeing with demand and gave a reason that I have not been given any correspondence in what the demand is for and where the mistake is. My PAN address is also updated since a long time now, so that is another strange thing a sto why my jurisdictional AO is still from my home town.. 

Demand is U/s 156,but assessment is under what Section.Also you can submit a 'new request' online requesting to resend the 143(1)  or assessment order so that you may get some clarity regarding the demand.

If any demand is to be raised under section 154, then opportunity of hearing should be provided to the assessee before passing order under section 154. moreover time limit to pass order under section 154 is 4 years from the end of the year in which order sought to be rectified is passed. unless there's no earlier order under section 154, the time limit is expired by 31/03/2013 itself. you better file appeal before the cit appeals
One can download demand computation working from the eFiling portal.

Go to outstanding demand and click on the Reference No. or like button.

You will come to know how and where the mis-match in your and AO's computation.

hello sir,

Thank you for your reply. There are no clickable links on the demand page except under the response & Pay tax section as you would see in the screenshot i have attached here.

Anyway, I have disagreed with demand for now and filed a response asking for the calculation. Hopefully they will send it by email or post to my address.

Thank you all again for your help.

After Login, select e-File ‘ Response to Outstanding Tax Demand, click on download button next to demand amount to download the details pdf.

In case of demand raised by CPC or raised manually outside the system, assessee needs to request for resend of intimation request or Jurisdictional Assessing Officer respectively.
What is exact date of demand raised in e filing portal, nowadays IT dept is upgrading its all pending manual demand at itba. for more guidance do personal msg.
Mr. doshi
pls chk the exact nature of disagreeability.
many times they purposely send interest notice.
disregard to the fact .
whether interst is payable or not..
there are some sections like
section 234 B
234c
this has to be dealt seriously.
in case advance tax is not payable interst u/ sec 234 b
is not payable.
in case it's not resolved...
revert
at sabyasachimukherjee7098 @ gmail.com.


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