Unbelievable 143(1) ! HELP & every member should aware of this

Dear sir, We have to file rectifiction under section 154

When first notice came u/s 143(1), its shows in which source, there is difference of income. So from the first notice u have to fined out the diff. that income tax department made mistake of calculating income. Than u have to reply to IT word and cpc bangalore with respective documents. Later on after considering your reply cpc bangalore, mail about rectification. U can also mail me, if required mayank93.prajapati @ gmail.com

BUT, CPC BANGALORE ALREADY REJECTED SEC. 154 FOR RECTIFICATION  PURPOSE. THEN , WHAT SHOULD I DO FOR THAT ??

IT'S  VERY URGENT ..BCOZ, I WANT WHOLE REFUND AMOUNT FOR THE ABOVE MENTIONED 2 ASSESSMENT YEARS.

 

THANKS..

Section 245 is only an intimation to adjust a tax demand.  Rectification petition under section cannot be filed against intimation under section 245.  However, the notice itself would be specify the Assessee to raise this issue with the jurisdictional Assessing Officer ('AO') within 30 days of the receipt of the notice.  I would suggest to file a letter with relevant documents (like 26AS and Form 16A) to the AO.  Once 30 days have expired the CPC would adjust the demand, meanwhile, if the AO takes up the case then CPC will not proceed with the 143(1).

 

Rectification under section 154 can be filed only against the intimation order under section 143(1) and not against 245.

 

Further, your issue has been addressed in Instruction No 3 /2013 post the Delhi high court judgement in Court on its own motion vs UOI and Ors in WP (C) 2659/2012 dated 14 March 2013

 

Trust this would be useful to you.