It is good that our Country is approaching towards digital economy. It is simply need of the hour. But question remains whether our infrastructural developed to support this kind of digital advancement in every aspect of the economy. Unfortunately answer is No.

The reason behind this article is one of our client received an Intimation u/s 245 showing adjustment of refund due against demand of earlier assessment years. As per their Intimation demand arises due to not allowing losses for two assessment years as Return of Income are not filed in time as per their records. Wonder is further. Date of filing Return of Income is blank in the Intimation.

Without mentioning the date of filing of Return of Income in the said Intimation and only putting due dates for filing Return of Income, how the department issues such kind of Intimations. In this case for two assessment years we filed the Return of Income physically within due dates. It means even though they had records with them why they have not updated into the system. Without updating into the system they just sent Intimation.

In another case under same section i.e. Section 245 Intimation was issued for adjustment of refund due against demand of earlier assessment year for the reason that as per their records tax is payable although assessee paid self assessment tax before filing of Return of Income and details of the same were correctly mentioned. In this case also records were not updated into the system.

For them it is just Intimation. But whether they know, what kind of situation a common man face when he receives such type of ridiculous Intimations. True taxpayer is really harassed emotionally. He has no option but to hire a consultant to response to such kind of foolish Intimations. It increases cost as well but more importantly face unnecessary stress. It is really unfortunate to see when assessee is Senior Citizen.

Faceless assessment is really a good initiative to curb corruption. But to successful it requires complete co-ordination among all the Government departments. Before sending any Intimation and or Notice to the assessee, the authority sending such Intimation and or Notice should take proper care and should be accountable and responsible for any incorrect or wrong Intimation and or Notice.

So it is good to be digital but first work on and make efficient infrastructure to avoid such kind of unnecessary stress on True Taxpayer in future.

Have a Stress free E-Assessment in near future !!

You can reach to me at [email protected]

Author Bio

Qualification: CA in Practice
Company: CA Rajendra Y. Padhye
Location: Mumbai, Maharashtra, India
Member Since: 02 Mar 2019 | Total Posts: 41
I am a Chartered Accountant. I am professionally engaged in Direct and Indirect Taxation, Audit and also an Author, Poet, Cartoonist, Caricaturist, you tuber. I authored a book named - Have a Wonderful Day. Available on Link is My you tube channel link View Full Profile

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  1. Rajesh Bhardwaj says:

    Sir, your article in e haressment is very informative and timely. Hope hon. FM takes note of it before approving such schemes. Anyone associated with department knows the sad state of affairs as far as record keeping is concerned.

  2. R.S.Sharma says:

    I have received two notices under section 148 for same AY year.Both notices are defective in nature.first notice is for wrong PAN number.The second notice is not as per PAN data.First notice has been upload on e filing site and ITO is asking to e file the return
    (1) whether two notices for same AY under section 148 can be issued ?
    (2) whether e filing of ITR based on first notice can be filed?


    I received a notice for Assessment Year 2000-01. Luckily those days it was manual filing with acknowledgement of attachments. Thank God I had an Auditor who meticulously maintains my Records from 1961. He was to trace the documents and we had to file rectification under 154. But why harass after so many years. When the Government penalises for not filing within the due date and charges interest on delay in advance tax why not penalise the officers responsible for such delayed notices and not lay sown a time limit of end of assessment year to raise any dispute?

  4. Gaikwad pramod says:

    I liked your article, previous intimations are coming still to our employees,they are totally panic & don’t know what do you , your are doing good job

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October 2021