Demand notification under 143(1) for ay0809
ChandanLawyersclub
(Querist) 21 April 2014
This query is : Resolved
Dear Experts,
I am salaried person.
I was just reading a query of someone regarding 143(1) notification. I logged in IT portal my username, find one notice of demand of tax Rs 11123 lying from CPC for Ay 08-09 date of notice 9/2/2010 due date after 30days, update by CPC 26march 2014.
I had left my address in Jan 2010, moved to another city for job change. Not got any Notice physically
1. Since I am doing e filing from last 2 years only from Fy10-11 AY 11-12, Can I get details of this 143(1) from CPC Bangalore which was manual return.
2. Since 4 years passed now , can I file for correction if any mismatch?
3. Should I pay this , how much should I pay, it is showing 11123
4. I am not getting my form 16A for Fy7-08 now, there is no 26AS also for the year. How can I file for correction?
Regards
Chandra
R.V.RAO
(Expert) 21 April 2014
first of all, confirm whether the tax demands shown by cpc-bangalore also tallied with your manual IT return and tax computation statement , which you have filed for the relevant fin.year 2007-08 (A.Y.08-09)?
if both figures are same ,then you can pay arrears of tax demanded ,in consult with your tax auditor.
tax dues declared by an assessee in his/her tax return needs to be deposited before due date for tax return filing.
normally the IT dept.adjusts the dues not paid by assessee against future refunds if any.
you can call the cpc-bangalore helpline number and ask for mismatch details if any.
After issue of 143(1) intimation by the IT dept., one cannot file rectification return.
T. Kalaiselvan, Advocate
(Expert) 23 April 2014
Mr. Rao, the author has stated that he has started filing his returns for the past two years only, so in the absence of returns for AY 07-08 or 08-09, it will not be possible for him to match the demand notice, hence the author is advised to consult his auditor to proceed further on this issue.
ChandanLawyersclub
(Querist) 23 April 2014
Mr. kalaiselavan,
I am saying I have been filing manual returns till 2010.I am tax payer from 1997. Was physically filing return each year.
From FY 2011-12 onward IT made mandatory to efile for >10L, now it is >5L.
B.Chakrapani Warrier
(Expert) 25 April 2014
Since the return has been filed offline, no details except the pending demand amount will be available in CPC. Therefore, no meaning in contacting CPC as pointed out by Mr. R.V.Rao.
The course of action is, meet the jurisdictional assessing officer wherein the return has been filed, and seek a copy of the 143(1) intimation and check the veracity. If demand is correct pay it off, otherwise seek a writ in jurisdictional high court ,since all other remedies are lapsed by lapse of time,which may be costlier than the demanded amount.
