Query regarding mismatch of 26AS ??
Respected Colleagues/Members of ICAI ,,
There is a mismatch of TDS between 26AS and return filed through online for A.Y 2013-2014 of an assessee ( MY CLIENT IS A COMMISSION AGENT ) & during sec 143(1) ITR processed as " no demand no refund " but as per latest Delhi HC judgement--> an assessee have a fundamental right to claim refund irrespective of mismatch of 26AS & then in that case he has to produce Form 16A/16 before an ITO On demand .
And right now i have no option for
1) sec 139(5) revise return .
2) sec 154 rectification .
3) an appeal before an ITO bcoz, already final intimation order 143(1) given by CPC .
What should i do ?? pls response.
Thanks
CAclubindia
