I know that 139(4) (return after due date) read with 119(2)(b) is there.
but whether 119(2)(b) along with 139(5) (revised return) is there ?.
I filed return for AY 2014-15 on time and got refund also correctly.
Last month I was down loading all 26AS from 2009 from TRACES webiste.
I found a fresh TDS of rs3000 for AY 2014-15 so i tried rectification, but got the reply that tax credit to the extent claimed is already given. The time for revised return is over.
Once one gets refund nobody will check 26AS for that year. No SMS or email was there from IT dept regarding fresh tax credit. Refund for AY 2014-15 was received in Ja 2015 and fresh tax credit it shows is May 2015.
Under what section refund for that TDS can be claimed ??. I was told that CIT has powers to do this.
CAclubindia
