Query to our Respected Members over here ????
As far as 1st time Intimation Order u/s 143(1) is concern for a.y 2012-2013 dated 22/05/2013 ( assessee is a LIC Commission agent ) , stated that the Refund determined during processing is being adjusted against the outstanding demands U/S 245 & If Demand is shown to be uploaded by CPC, please contact your jurisdictional Assessing Officer for rectification of the same, as the rectification rights have been transferred to the Jurisdictional Assessing Officer.
then, on 1st week of October 2013 , i submitted a formal request for the balance refund amount after adjustment of Demand imposed by CPC through online to CPC Bangalore for a.y 2012-2013 .
Finally, on 10/11/2013 , CPC Bangalore confirmed a full amount of refund WITHOUT IMPOSING ANY DEMAND ( as stated in 1st time intimation order u/s 143(1) ) with interest u/s 244A for 7 months for the assessment year 2012-2013 .
My question :
- Why CPC Bangalore Violates their own previous assessment order on Suo - motu basis without any valid reasons ??
CAclubindia
