CA. Brijesh Baranwal

Income Tax Return filing season for certain class of assessees including individuals not falling under tax audit provisions has just been over and by now the Income Tax Department (the Department) has already started processing of these returns. In fact, return filing and processing thereof are an ongoing process for different class of assessees.

At times, income tax payers get intimation of demand from the Department u/s 143(1).

Following is the text of section 143(1) of the Income Tax Act, 1961;

“Where a return has been made u/s 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:—

(a)  the total income or loss shall be computed after making the following adjustments, namely:—

(i)  any arithmetical error in the return; or

(ii)  an incorrect claim, if such incorrect claim is apparent from any information in the return;

(b)  the tax and interest, if any, shall be computed on the basis of the total income computed under clause (a);

(c)  the sum payable by, or the amount of refund due to, the assessee shall be determined after adjustment of the tax and interest, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under an agreement u/s 90 or section 90A, or any relief allowable u/s 91, any rebate allowable under Part A of Chapter VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax or interest;

(d)  an intimation shall be prepared or generated and sent to the assessee specifying the sum determined to be payable by, or the amount of refund due to, the assessee under clause (c); and

(e)  the amount of refund due to the assessee in pursuance of the determination under clause (c) shall be granted to the assessee:

Provided that an intimation shall also be sent to the assessee in a case where the loss declared in the return by the assessee is adjusted but no tax or interest is payable by, or no refund is due to, him:

Provided further that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the return is made.

Explanation — For the purposes of this sub-section,—

(a)  “an incorrect claim apparent from any information in the return” shall mean a claim, on the basis of an entry, in the return,—

 (i)  of an item, which is inconsistent with another entry of the same or some other item in such return;

(ii)  in respect of which the information required to be furnished under this Act to substantiate such entry has not been so furnished; or

(iii)  in respect of a deduction, where such deduction exceeds specified statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction;

(b)  the acknowledgement of the return shall be deemed to be the intimation in a case where no sum is payable by, or refundable to, the assessee under clause (c), and where no adjustment has been made under clause (a).”

Most of such cases are generated due to discrepancy in income tax return and the documents on the basis of which such return is prepared including TDS certificates, Form 16/Form 16A or Form 26AS etc.

RECTIFICATION U/S 154

Taxpayers need not worry if they get such intimation u/s 143(1). Instead, they should try to understand the reason for the demand and act accordingly.

Income Tax Act provides for the rectification u/s 154 for the cases where demand has been intimated under above said section 143(1).

The text of section 154 is as under;

Rectification of mistake.

“154. [(1) With a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,—

(a)  amend any order passed by it under the provisions of this Act ;

  [(b) amend any intimation or deemed intimation under sub-section (1) of section 143;]]

  [(c) amend any intimation under sub-section (1) of section 200A.]

[(1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.]

(2) Subject to the other provisions of this section, the authority concerned—

(a)  may make an amendment under sub-section (1) of its own motion, and

(b)  shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee [or by the deductor], and where the authority concerned is the [Commissioner (Appeals)], by the [Assessing] Officer also.

(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee [or the deductor], shall not be made under this section unless the authority concerned has given notice to the assessee [or the deductor] of its intention so to do and has allowed the assessee [or the deductor] a reasonable opportunity of being heard.

(4) Where an amendment is made under this section, an order shall be passed in writing by the income-tax authority concerned.

[(5) Where any such amendment has the effect of reducing the assessment or otherwise reducing the liability of the assessee or the deductor, the Assessing Officer shall make any refund which may be due to such assessee or the deductor.]

(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund [already made or otherwise increasing the liability of the assessee or the deductor, the Assessing Officer shall serve on the assessee or the deductor, as the case may be] a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued u/s 156 and the provisions of this Act shall apply accordingly.

(7) Save as otherwise provided in section 155 or sub-section (4) of section 186 no amendment under this section shall be made after the expiry of four years [from the end of the financial year in which the order sought to be amended was passed.]

[(8) Without prejudice to the provisions of sub-section (7), where an application for amendment under this section is made by the assessee [or by the deductor] on or after the 1st day of June, 2001 to an income-tax authority referred to in sub-section (1), the authority shall pass an order, within a period of six months from the end of the month in which the application is received by it,—

(a)  making the amendment; or

(b)  refusing to allow the claim.]”

Therefore, the taxpayer should collect all relevant documents including Form 16 (in case of salaried employees), Form 16A, TDS Certificates, Form 26AS and Computation of total income etc.

On the basis of the above documents, a proper rectification request should be prepared and submitted to the income tax department.

PROVISION OF THE ACT WHERE TDS IS NOT DEPOSITED/WRONGLY DEPOSITED

It is emphasized that if the Tax Deducted at Source (TDS) credit is available in Form 26AS and the same has not been considered in the intimation letter u/s 143(1), the same shall be provided while processing the rectification request u/s 154.

However, The Income Tax Department may deny credit of TDS in cases where TDS is available in Form 16/Form 16A/TDS Certificates but not available in Form 26AS. Also in some cases employer/deductor may not have deposited the said TDS or deposited in wrong PAN number. In such cases, following provision of the Act shall be helpful to the taxpayer/professional;

Section 205 of the Act in clear terms, provides that the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.

Text of section 205 is as follows;

“Where tax is deductible at the source under [the foregoing provisions of this Chapter], the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.”

SOME IMPORTANT CASE LAWS WHERE TDS IS NOT DEPOSITED/WRONGLY DEPOSITED

There are various judgments of the different Hon’ble High Courts where it has been decided that if the TDS is reflecting in Form 16/Form 16A or TDS certificates or the fact of TDS deduction is established, then the Department must provide the credit of the same to the concerned assessee and he/she shall not be called upon to pay the tax again to the extent to which tax has been deducted.

Taxpayers/Professionals may take help of following case laws in above mentioned situations;

1. Sumit Devendra Rajani Versus Assistant Commissioner Of Income Tax

In this recently decided case, Sumit Devendra Rajani Versus Assistant Commissioner of Income Tax, the Hon’ble High Court of Gujarat has decided as under;

“It is held that the petitioner assessee deductee is entitled to credit of the tax deducted at source with respect to amount of TDS for which Form No.16A issued by the employer deductor – M/s. Amar Remedies Limited has been produced and consequently department is directed to give credit of tax deducted at source to the petitioner assessee – deductee to the extent form no.16 A issued by the deductor have been issued. Consequently, the impugned demand notice dated 6.1.2012 (Annexure D) is quashed and set aside. However, it is clarified and observed that if the department is of the opinion deductor has not deposited the said amount of tax deducted at source, it will always been open for the department to recover the same from the deductor….”

2. ACIT vs. Om Prakash Gattani (2000) 242 ITR 638.

In this case, the Hon’ble Gauhati High has decided as under;

“It would not be possible to proceed to recover the amount of tax from the assessee. The assessee cannot be doubly saddled with the tax liability. Deduction of tax at source is only one of the modes. Once this mode is adopted and by virtue of the statutory provisions the person responsible to deduct the tax at source deducts the amount, only that mode should be pursued for the purpose of recovery of tax liability and the assessee should not be subjected to other modes of recovery of tax by recovering the amount once again to satisfy the tax liability. It is, therefore, provided u/s 201 of the Income-tax Act that the person responsible to deduct the tax at source would be deemed to be an assessee in default in case he deducts the amount and fails to deposit it in the Government treasury. As observed earlier, the assessee has no control over such person who is responsible to deduct the income-tax at source, but fails to deposit the same in the Government treasury. In this light of the matter, in our view, the notices issued under Section 226(3) of the Income-tax Act to the bankers of the petitioner-respondent to satisfy the tax liability from the bank account of the petitioner-respondent are illegal. It is not that the Income-tax Department was helpless in the matter. The person responsible to deduct the tax at source would move into the shoes of the assessee and he would be deemed to be an assessee in default. Whatever process or coercive measures are permissible under the law would only be taken against such person and not the assessee.”

3. Yashpal Sahni vs. ACIT (2007) 293 ITR 539.

Hon’ble Bombay High Court in this has observed as under;

“Although it is obligatory on the part of the person collecting tax at source to pay the said TDS amount to the credit of the Central Government within the stipulated time, if such person fails to pay the TDS amount within the stipulated time, then, Section 201 of the Act provides that such person shall be deemed to be an assessee in default and the revenue will be entitled to recover the TDS amount with interest at 12% p.a. and till the said TDS amount with interest is recovered there shall be a charge on all the assets of such person or the company. Penalty u/s 221 of the Act and rigorous imprisonment u/s 276B of the Act can also be imposed upon such defaulting person or the company. Thus, complete machinery is provided under the Act for recovery of tax deducted at source from the person who has deducted such tax at source and the revenue is barred from recovering the TDS amount from the person from whose income, tax has been deducted at source. Therefore, the fact that the revenue is unable to recover the tax deducted at source from the person who has deducted such tax would not entitle the revenue to recover the said amount once again from the employee-assessee, in view of the specific bar contained in Section 205 of the Act.”

4. Smt. Anusuya Alva vs. Deputy Commissioner of Income Tax and Others (2005) 278 ITR 206 (Karn).

In this case Hon’ble Karnataka High Court has decided as follows;

“In the circumstances, I am of the view that the Revenue is to be definitely restrained in terms of Section 205 of the Act from enforcing any demand on the assessee-petitioner insofar as the demand with reference to the amount of tax which had been deducted by the tenant of the assessee in the present case, and assuming that the tenant had not remitted the amount to the Central Government. The only course open to the Revenue is to recover the amount from the very person who has deducted and not from the petitioner.”

5. Commissioner of Income Tax vs. Ranoli Investment P. Ltd. and Others (1999) 235 ITR 433(Guj).

The Hon’ble High Court of Gujarat in this case has decided as follows;

“As provided by s. 205 of the Act, where tax is deductible at source, the assessee shall not be called upon to pay the tax himself to the extent to which it has been deducted from the relevant income. Thus, from the aforesaid provisions it emerges that as soon as the tax is actually deducted at source by the person responsible to make payment, the liability of the assessee to pay that tax gets discharged and it is for the person who has deducted the tax at source to deposit the same with the Government.”

(The Author is a Practicing Chartered Accountant and based in Dwarka, New Delhi, The write up is only for awareness purpose and should not be considered as expert opinion, In case of queries and suggestions, please contact: cabrijesh@yahoo.co.in)

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56 responses to “Demand U/s 143(1) by Income Tax Dept. & Rectification U/s 154”

  1. aehamadali says:

    sir
    i am income tax returne file as itr-v as all date blank as after re posses as ids.

  2. Manjunath says:

    Sir, I got notice u/s 143(1). I have claimed 89 sec, but not filled 10e form earlier. Now I received notice u/s 143(1). After receipt, I have submitted 10e form and revised itr submitted. Is it correct or I have to file under rectification. Please guide me.

  3. Jitender Kumar says:

    I have proprietorship firm of contractual business. i got intimation U/s 143(1) for which depreciation claim by me of vehicles is disallowed and you will be liable for income tax on depreciation amount. please help to wave off my demand.

  4. Sanjay says:

    I got intimation under 143(1) for Unmatched Tax Payment Claims -Advance tax and Self Assessment tax for financial year 2012-2013.

    Apart from salary, i got some interest on FD and for which bank deducted 10%. But i was is 30% slab. So I paid remaining balance on this interest income using challan no. 280 .Not sure why CPC is not considering this amount which i paid thru challen. i did lots of communication thru mail and thru their website. But no response. recently I found that interest income was slightly more than what I submitted while filing tax. SO I paid tax again for this additional amount thru 280 challen. I have one question how to file revised income tax for 2012-2013. I know it’s late. Under what section I can file this tax.

    Kindly help

  5. Dhanya says:

    i have received an intimation u/s 143(1) to pay taxes and i have paid also. whether i have to revise the return or inform the IT dept ?

  6. sandhya says:

    i have intimation u/s 143(1) to pay income tax of Rs.2700/- , after paying the same whether we have to receive the return or to do something to intimate the dept??

  7. SUJIT KR BANERKJEE says:

    Pl,inform my dues under sec 143(1) in pan no AGVPB1310R IN ASSAESSMENT YR 2011-12 OF SUJIT KR BANERJEE

  8. Manjunatha says:

    I have filed ITR by claiming the relief under 89 sec,But in 143 intimation system is not considered the same and refund initiated for excluding the relief amount .Now I have uploaded 10E through online.Further what is to be done.

    • kalyani sengupta says:

      I have filed ITR by claiming the relief under 89 sec,But some mistake in this ITR SO, It is declared defective return. after that, defective return filed but it is determined demand ans send u/s 143(1) intimation system is not considered the same and refund initiated for excluding the relief amount .Now I have uploaded 10E through online.Further what is to be done. Can I submit rectification request? pl. reply as soon as possible by e-mail.

      Regards

  9. Sarika says:

    Hi Sir,

    I have filled the ITR form online for assessment year 2015. I am supposed to get refund around Rs. 600 By mistake I have mentioned the wrong account number.
    Now for refund request I need below details however I don’t find any emails from Govt/CPC for this.
    CPC reference number and refund sequence number as can be seen in the Order u/s 143(1)/154, Income Tax Act, 1961

    So I have requested to send the CPC reference number again from https://incometaxindiaefiling.gov.in portal through request list. My request is pending since 2-3 months and it shows in progress only.
    Is there any other option from where I can get these CPC reference number and refund sequence number ?

    Thanks in advance
    Regards
    Sarika

  10. SUBHAS CHANDRA JANA says:

    Dear sir
    i have done e filing and submitted revised return on 22.09.2015.and now status shows ITR received but i have excess payment of tax Rs 1100/- when I will receive ?

  11. Shrikanth says:

    Dear sir I have received a n intimation under section 143 (1). The refund calculated by department is 300 rs more than actually claimed In returns, which is the interest portion on refund. Should I refile my returns to claim the refund or simply wait for refund.please guide me

  12. Chatur Parmar says:

    Which section should select in ITR7 when we are preparing xml file for ectification return as per intimation u/s section 143(1)

  13. Amrinder Singh says:

    Dear Sir,

    What is the process to challenge a demand under 143A when you have missed the deadline. It’s regarding 2013-14 ITR wherein I received a demand of 6000. I have missed the deadline to respond and the adjustments have been made against this years ITR.
    How can I raise a rectification request for the 2013-14 demand . Pls guide

    • RAKESH KUMAR JOHRI says:

      Dear Sir,
      I e-filled my return for AY 14-15 on 30-7-15.I claimed relief u/s 89 after this I was entitled to get refund.
      But I received demand u/s 143(1) without given me relief u/s 89.
      What to do.Whome I should contact. Kindly advice.
      Thanks.

      RAKESH KUMAR JOHRI ( RETD.)
      LUCKNOW/SITAPUR
      09450375845

  14. Kumkum Sinha says:

    Dear Sir(s)/Madam(s).
    I have gone through the issues of various tax payers explained here. Those interested for their matter to be pursued may send their particulars on my mail Id: sinha.kum13@gmail.com.

    Thanks

  15. A SESHAPPA says:

    I have received I.tax notice under section 143(1). Where as my refund amount due was Rs 954, I had rounded off to Rs 950 and filed the return. All other columns are in order. Do I need to submit a revised return.
    Please advise.

    • suresh chandra upadhyay says:

      Sir, I have received an email from CPU Banglore of ITD u/s 245 for adjustment of demand generated agaist FY 2010-11 for Rs. 1700/- agaist my refund amt. of previous year, On perusal of my records I had deposited a sum of Rs 1696/- with the Bank vide 2 challans for Rs,500/- on23-03-10 and Rs1196/- on 24-07-10 under BSRcode and sl. Nos. Of the bank with Bank stamp, My total refund amt. tobe received is over Rs 3000/-.
      kindly advise what should I do now, I am a retired man.

  16. Jinal says:

    I received 143(1) and it has following information.

    1.Net Tax Payable : 1 Rs

    At the end

    Net Amount Refunded : 0
    Net Amount Payable : 0

    Please provide a step and what to do next.

  17. sachin says:

    Dear niranjan call me on this number 9953077140 , i will resolve your issue

  18. sachin says:

    Dear niranjan,

    call me 9953077140. let me understand detail of your query.

  19. sachin says:

    Dear Niranjan,

    You can fill up rectification u/s 154.

  20. Niranjan Soni says:

    Dear Sir,
    I Fill the ITR 4 Income tax Excel Utility for the Asst year 2013-2014
    But I wrongly put the figure in Special rate coloumn
    that is the reason for Intimation 143 (1) come & Paybale will come
    pl advaise how i can reply with income tax efiling dept
    thanks

  21. PRADIPKUMAR says:

    Dear Sir, I am in receipt of a demand notice u/s 143(1), where in my return of income for AY 2014-15 I have claimed Relief u/s- 89(1), but the relief amount is not considered and the IT dept, has sent me a demand. what should I do, I have filed my IT Return through E-filing process. Please tell me what to do

  22. Lavesh says:

    I am in receipt of a demand notice u/s 143(1), for AY 2014-15 and its shows a demand of Rs 9860. What does it means?? My income tax assessment got complete for the A.Y 2014-15?? pls help… i am a sole propreitor and having a bussiness

  23. Lavesh says:

    I am in receipt of a demand notice u/s 143(1), for AY 2014-15 and its shows a demand of Rs 9860. What does it means?? My assessment got complete for the A.Y 2014-15?? pls help… i am a sole propreitor and having a bussiness

  24. jagdish yadav says:

    Dear Sir, I am in receipt of a demand notice u/s 143(1), where in my return of income for AY 2014-15 I have claimed Relief u/s- 89(1), but the relief amount is not considered and the IT dept, has sent me a demand. what should I do, I have filed my IT Return through E-filing process. Please tell me what to do

  25. R K AGRAWAL says:

    Dear Sir,
    I am in receipt of a demand notice u/s 143(1), where in my return of income for AY 2014-15 I have claimed Relief u/s- 89(1), but the relief amount is not considered and the IT dept, has sent me a demand. what should I do, I have filed my IT Return through E-filing process. Please guide me…
    Eagerly awaiting for your valuable suggession.
    Thanking U
    R K AGRAWAL

  26. R K AGRAWAL says:

    Dear Sir,
    I am in receipt of a demand notice u/s 143(1), where in my return of income for AY 2014-15 I have claimed Relief u/s- 89(1), but the relief amount is not considered and the IT dept, has sent me a demand. what should I do, I have filed my IT Return through E-filing process. Please guide me…
    Eagerly awaiting for your valuable suggession.
    Thanking U

  27. Nithin Raja says:

    Hi Sir,

    I have received an intimation letter from IT Department u/s 143(1) for the AY:2014-15, there was nothing wrong in the return filed by me, the only tax issue in my return was that I have got tax payable amount of Rs.1800 which was allowed as a rebate. It was showing that income computed by me as well as computed u/s143(1) was one and the same. Then why the intimation has come?

    Please advice.

  28. Geeta Pandey says:

    Sir,
    I am salaried school teacher. My salary is the only source of income and for which the TDS has already deducted and deposited by my school. In this respect the TDS Certificate has been issued to me for my salary of the year. But now a demand of about 15060/- has been received from Income TAx.
    My salary for the FY 2014-15 is 6,15,636/-, standard rebate is 1,00,000/- taxable income comes to be 5,15,640/- fopr which a TDS of Rs. 21,105/- deducted and deposited with Income TAx Department. TDS certificate also submitted. So why this hidden amount for recovery has been sent to me.
    I will be obliged if some help in this regard is provided.
    Thanks

  29. Harish Bhatia says:

    Dear Sir(s)/Madam(s).

    I have gone through the issues of various tax payers narrated above. Those interested (based in delhi only) for their matter to be pursued may send their particulars on my mail Id: incometaxadvisor@gmail.com. telephone number 9810245689. thanks

  30. Praveen says:

    MY income tax collected through Government Department But Collecting center did not further process than i get notice outstanding demand what should i do now and i also filled wrong TAN No. in Efiling

  31. Rashmi says:

    Dear Sir,
    I have paid the demand of Rs: 18209/- raised by the IT Department for the A.Y. 2003-2004, on 31-03-2004 in pre-printed quadruplicate form ITNS 270 supplied by the Department and I have preserved the 3rd counterfoil of this as tax payer’s copy till date. However, the department has again adjusted this amount from my IT refunds of subsequent years on 11-02-2012 and 16-06-2012. My representations dtd 11-0-2012,16-06-2012(to grievance cell) and reminder on 16-06-2014 and personal visits to the department were futile. I have shown the ITNS 270 and counterfoil of the bank also to the department and got a reply that the challan is not proper and does not show BSR Code. I was working in the same Bank and I remember very well that incorporation of BSR code in the challan came into practice from the following year. My refund adjusted against the already paid demand has not been refunded so far. Can you please guide me how to get back my amount?
    Thanks
    Rashmi

  32. Divya agrawal says:

    Dear Sir,
    I had provided professional service in mumbai university, and they have deducted my tds against the fees received, but is not reflected on 26as , I asked them to file revised return, but it is taking long time, I need to claim refund for that year , is there any other way to get the refund?

  33. RISHIPAL SINGH says:

    Shri Pradeep S,Asstt. Commissioner, Income Tax (CPC),Post Bag No.2, Electronic City P.O., Bangalore.
    Sir,
    Kind attention is invited to the net amount payable communicated vide rectification order u/s 154 of IT Act,1961 dt.30.01.15. In this connection, it is kindly informed that the net amount payable shown at sl. no.64 is wrong due to incorrect reflection of the TDS amount at the sl.no.49. Further, it is to be informed that total tax deducted & total TDS deposited are Rs.30,698/- as reflected in the Form-26AS, Photocopy enclosed. Whereas, at the said sl. no.49 of the order u/s 154, the TDS amounts are Rs.30,698.00 and Rs.18,000.00 under the columns ‘as provided by the tax payer’ and as computed u/s 154 respectively. Needless to mention that the TDS amounts at the said sl.no.49 are wrong .
    In view of the above, you are requested to kindly correct the figures at the sl.no.49 in consonance with form no.26AS, waive interest thereon and drop the net payable amount under the confirmation to me.

    RISHIPAL SINGH-09899494691.

  34. HEMRAJ GAUR says:

    dear sir

    i have return filed but after some time i received a mail from income tax depart by this mail income tax department dreamed to me Rs 20.00 now what i should do .
    for your information my return filed by own self .

  35. PRADIP BOREKAR says:

    I received of a demand notice u/s 143(1), where in my return of income for AY 2014-15 I have claimed Relief u/s- 89(1)for the payments of salary arrears received in year 2013, but the relief amount is not considered in intimation u/s 143. what should I do for rectification, I have filed my IT Return through E-filing process.

    • anand Kumar says:

      Dear Pradip,

      If 89(1) relief has been given by your employer in form16, accordingly the tax has been deducted by the employer, you may take a certificate and all working of relief provided by your employer while calculating the taxable income and tax payable on your income.You may write to your jurisdiction officer along with copies of all the relevant documents for rectification of order u/s154 of the IT Act.

      Secondly, you can logon with effiling web site of Income Tax and put a request for rectification of order u/s 154 mentioning the problem faced by you.

  36. Manish says:

    Sir,

    I am a salaried employee and in my case I was doing efiling for 1st time myself and by mistake ITR form calculated tax paid as 0, while payable tax is exactly same as mentioned 26AS. Now I letter from CPC to pay full tax for that yr. upon calling them they asked me to visit local office. where I had already submitted form 16, copy of ITR and 26 AS statement. but CPC portal is still showing that amount outstanding even after 3 yrs.

    I still have receiving copy I got from local office.

    Regards,
    -Manish

  37. parth desai says:

    sir, what is the relation between a show cause notice issued under the sec 201 of act and sec 143(2). is sec 201 related to sec 143?
    further, when does the proceeding under sec 201 commence?

    thank u

  38. MONIKA says:

    I received of a demand notice u/s 143(1), where in my return of income for AY 2014-15 I have claimed Relief u/s- 89(1)for the payments of salary arrears received in year 2014, but the relief amount is not considered in intimation u/s 143. what should I do, I have filed my IT Return through E-filing process.

  39. Ram Babu says:

    Hello Sir,
    I have received a demand notice for Assessment Year 2010-2011 U/s 1431(a),however I had filed my ITR manually for this year. Tax deducted for AY- 2010-11 is shown my Form 16 and 26AS are same and no amount is pending.

    So, what should I do next to get it corrected.

    Thanks & regards,
    Ram Babu

  40. Mahendra Kumar Sahu says:

    Dear Sir,
    I am in receipt of a demand notice u/s 143(1), where in my return of income for AY 2014-15 I have claimed Relief u/s- 89(1), but the relief amount is not considered and the IT dept, has sent me a demand. what should I do, I have filed my IT Return through E-filing process. Please guide me…
    Eagerly awaiting for your valuable suggession.
    Thanking U
    Mahendra Kumar Sahu

  41. Lokesh Bhat says:

    Hello Sir,

    In AY2010-11, my company deducted the TDS from my salary and did not submitted the TDS for my PAN No. I got demand intimation under 143(1)a, 2 years back, which I replied to Jurisdictional AO and written that I have Form-16 available with me which has details of TDS deducted. I submitted the application to correct the demand.

    This year, I got the intimation that your refund is adjusted the demand you had for AY2010-11.

    So, what should I do next to get it corrected.

    Thanks & regards,
    Lokesh Bhatt

  42. Ameet Kumar says:

    Dear sir,
    I am work in PSU.By mistake(due to critical position of mother) I have not filled the IT return of A.Y.2011-12 & 2012-13.I have received a notice from Income tax e filling deptt.NMS Delhi in Oct.10,2014.According to letter I have submitted the compliance .Pls suggest me.
    Thanks

  43. Brajabandhu Mishra says:

    Sir,
    In the notice u/s 143(1) rebate claimed by me u/s 89 is not considered (I have received an arrear of salary in this year) and a demand notice is sent instead of a refund.
    So please advise.

  44. Brajabandhu Mishra says:

    Sir,
    In the notice u/s 143(a) rebate claimed by me u/s 89 is not considered (I have received an arrear of salary in this year) and a demand notice is sent instead of a refund.
    So please advise.

  45. Rakesh Sharma says:

    Please advise, in my A.Y 2014-15, u/s 143 (1) the TDS amount mentioned in 26AS is shown and due to reason mentioned as wrong no of TAN hence not considered by I.Tax

  46. BINOY MAHATO says:

    Form 26AS display Total tax deducted form my pan 7255/- (5225+2000) from two different TAN no. I fillup my Return Using these two tan numbers. But now INTIMATION U/S 143(1) shows TDS 6755/- Kindly suggest me or what I should do please.

  47. rao says:

    I fill AY 2013-14 returns through net by uploading XTML file. Now i got intimation u/s 143(1) here it is given that mismatch of advance tax paid when compared with 26AS. as i entered advance tax pay from my form 16.
    Can now i new efilling for AY 2013-14.because that problem is going to eliminate. can you tell me the period of e filling.

  48. Anand Kumar says:

    It is very useful article for the taxpayer as well as for the deductor of tax,in fact all the notifications issued by the department and high court judgements. The department is not willing to refund or to take pain for the aggrieved assessee, they are bother only to meet their TAX COLLECTION TARGETS.

  49. sudarshana says:

    Please ensure weather the entry of Rs.24018 in the Form 16 is an error or the reflection in 26AS is an error. If the office has deducted the said amount as per form 16, you need not worry. You may know the Returns has a column for us to fill the entries of Form 16. You can deal with the IT if any query. If form 16 has an element of error in it, better pay the self assessment tax and file.

  50. R K AGARWAL says:

    Sir,
    I am a govt servant. As per Form 16 received me from employer, full TDS has been deducted by the employer Rs. 24,018/- for assessment year 2013-14 but on form 26AS it is shown only Rs. 14,732/-. If I pay difference amount through Bank Challan. Will Tax department refund this amount?……….Kindly suggest me or what I should do please.

  51. ASHOK KUMAR says:

    dear sir

    i think it is very hard to fight at the earlier stage( I.T.O./ DY Comm) level, but may be helpful at second stage, apart that this is the best clue for refund in the case of T,D,S, amount are not reflected in the foam of 26AS.

    THANKS
    ASHOK KUMAR
    9818014609

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