Dear Members
Kindly help me to short out this issue.
An indiviudal has mistakenly wrote wrong TAN no. of TDS deductor DELXXXXXF as DEPXXXXF in TDS section of ITR-4 for F.Y 2011-12. Intimation under sec 143(1) is not received till date. Department is yet to raise demand notice i.e till date department has not issued any demand notice to the assessee.
Now with a view to correct this mistake, can the assessee file ROM under sec 154 on his own motion without waiting for any notice?? Or he have to wait till department raise demand notice/objection/ clarification notice???
As far as i know, ROM u/sec 154 can't be filled online without receiving intimation u/sec 143(1). So can we file ROM manually in assessee's respective ward with the AO??
Alternatively he can file a revise return but assessee wants to avoid revising return since after 31st Dec 2013 notice under section 143(2) will be time barred. And if assessee revise his return than department will approximately get 2 more years to raise scrutiny notice.
Please provide me another option, if any, since the assessee doesn't want to revise his return.
Thanks and Regards
CAclubindia
