Reply to demand notice after due date

One of our clients filed a return for AY 2018-19 himself, without claiming chapter VI deductions. He later received a notice under section143(1)(a) in January demanding Rs. 57,000, which he ignores. Now after 31st March 2019, he contacted us for solution of this.

In my view, we cannot revise the return, neither we can reply online through E-Proceeding, nor we can go for rectification u/s 154, as he forgot to claim deduction in original return.

Please suggest a solution for this situation.

Thanks in Advance. 

Replies (4)
You can claim the deduction now at ITAT
I am not sure whether 264 application can be done for this
Bt deduction can be claimed in ITAT as per National Thermal Power Corp(SC)
https://orange.taxsutra.com/articles/dccd01188bee37a836c51cc7aeab15/expert_article
generally it can be resolved by filing rectification application. if AO rejects your 154 application, you can go for 264

Notice of any section related it can be ,the following are the remedies that can be opt on the case to case basis .The following are :-

 

  1. Rectification u/s 154

  2. Sec 264 can also be availed by filing appeal 

  3. ITAT is also authorized to claim the deduction or other , if any .

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