What is the time limit for the AO to pass an Order U/s. 154, where no intimation is received U/s. 143(1) and deemed intimations is not applicable as the assessee claimed refund. In case AO cannot pass order u/s. 154 is remedy available U/s. 119(2)(b)?
Menu
Time limit for passing order u/s. 154 in cases where 143(1) intimations are not received
Replies (1)
Rectification of an order can be made only within 4 years from the end of financial year in which the order sought to be amended is passed.
Whether the intimation is received or not received, the above rule is applicable.
As per section 119(2)(b), if the claim is pertaining to deduction, relief or refund of an assessee, the return can be filed.
Section 119(2)(b) recourse can be taken in the above case as the claim is related to refund.
Recent Topics :
- Late Fees and Interest
- HDFC Bank’s Bureaucracy: The Nightmare of Fl
- Running a CSC Center, Maha E-Seva Kendra, Setu Ken
- GSTR-9 Table 8A issue
- CA Inter Coaching institutes at Hyderabad
- Looking for practising CA
- TDS return filing
- Need formats of FS as per Co act 2013 in soft copy
- Remittance to italy
- Invoice made but goods not sent
Related Topics :
CAclubindia
