upward revision of interest payable u/s 234C

can u pls tell the shortfall in Advance Tax payments on due dates.

or can you provide the assessed tax, which is nothing but total tax due (excluding 234C,B,A) minus TDS. Then it is pretty straight forward to calculate the Advance Taxes due.

Assessed tax. Rs 119455 Advanced tax 31/03/2015 Rs 110,000 I calculated the interest to be Rs 1075+2150+1195=4420 but the Ito in his computation/order calculated 14219 Kindly advise

Your calculations for 234C are correct. When did you pay the remaining amount of 9455?

I just checked, even if you would have missed making the payment of rest of Rs9455 there is no way interest could have been 14219. I think you will have to ask the AO about why the interest is so high than expected. Just check the FY/AY for the Tax Deposit that you made, if that is correct as well then seek info from AO.

The remaining amount of Rs 9460 plus the interest of Rs 3000 as calculated by the ITR excel utility at the time of filing the return was paid as self assessment tax before due date of filing. Subsequently,order u/s 143(1) was received with no change. The case was selected for scrutiny under CASS and again the assessment was completed without any further addition or disallowances but interest liability was increased u/s 234C to 14219. The AO is taking shelter of back end computer software and not willing to provide any details. I wonder how can the IT software calculated the interest differently at two different times. Am I missing something?

In my view you are not missing anything. Differ with the opinion of AO without any further explanations. Ask for him the explanation. Ask him if he personally endorses the output produced by the software? Ask your question in writing and make him give his answer in writing. At the end of the day software is just a tool. I have personally been subjected to many such cases where other party is just trying to gain from lack of knowledge or is trying the intimidation tactics. Thats why stop any verbal communication with him.

If you want to counter strongly, ask him why he has signed on an apparently wrong order. Or why is he still maintaining his position after you pointed out the glaring errors. I am assuming that AO is supposed to know how to calculate Advance Taxes. Any other thing is a convenient feigning of ignorance.

 

Thanks Neeraj hi, will keep you posted of further development

You are most welcome.

In case you have some time at hand and are motivated, there is nothing that stops you from filing an RTI and asking the AO that how many such initimations have been sent by this faulty software and how many correction letters he has sent for the same. 

One more suggestion, don't give him even a single document without his written request. And keep in mind that any scrutiny is just a set of questions and nothing more than that, and you have the same right to seek explanations from the AO for his actions the ways he does of you.

www.simplifiedlaws.com/limited-scrutiny-selected-under-computer-aided-scrutiny-selection-cass/

As per descripttion in your message the AO is completely unjustified.