After receiving assessment u/s 143 (1), it was found that credit of some TDS deduction was not taken into account, which gave rise to tax demand. Form 26AS shows the TDS amount. What should be the course of action here?
U/s 155, the TDS certificates have to be produced to the Assessing officer within 2 years from the end of the relevant assessment year, if the AO does not give credit of TDS due to absence of certificate.
We have sent rectification u/s 154 enclosing the TDS certificates, requesting them to give the credit for TDS and cancel the tax demand.
Even after sending two letters giving full disclosure, there has not been any rectification from their side.
Do we need to file a return u/s 139(5) even if the return has not been revised, only to assert that due TDS credit has not been given to us in the assessment ?
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