Advocate C. P. Chugh
All of us are aware that where the net amount payable is less than Rs. 100.00, intimation u/s 143(1) as well as the law mandates, the same is not required to be paid. Intimation in particular are very clear about this.
True and Fair Enough.
As per extant procedure, demand of less than Rs. 100 is not enforced but is liable for adjustment against future refunds.
But is it Logical and fair that the department while processing the future returns, do not forget about its demand of even Rs. 10.00 and adjust the same from next years refund? Our earlier years refund of less than Rs. 100.00 are not carried over and added to next refunds.
In this Regard we can refer the following Press Release from the Ministry of Finance dates 05.01.2012
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To hell with Rs 100 Refund. Let the Dept give us the bigger Refunds pending with them for over two years. Cant such delays be treated as inefficiency on the part of Dept,and concerned people are taken to task(before it becomes yet another PIL case).. Let it be recorded in their Annual Appraisal Report specifically.