Notice u/s 154 for a.y 2013-14
Mithilesh Kumar
(Querist) 02 April 2014
This query is : Resolved
dear madam.sir,
I have filed ITR 4 self and i was not filled agricultural income on proper place. so I have got email under section 143 (1) along with attachment. Mention in attachment, you have to tax payable 3953. I have already tax pay. I have mention in ITR 4 Rs. 200000/- general income and Rs. 40000/- agriculture income and other (exemption income).
Then filed rectification and i have got following email of u/s 154. Please suggest me, what have to do.
Notice of Income tax:-
TAX HAS BEEN COMPUTED CORRECTLY, ON THE INCOME RETURNED BY THE ASSESEE. FRESH CLAIM FOR CHANGE OF INCOME IS NOT ALLOWABLE. U/S.154, AS
THE SAME IS NOT A MISTAKE APPARENT FROM RECORD. ANY SUCH CHANGES CAN BE MADE ONLY UNDER THE PROVISIONS OF SEC.139(5), OF THE INCOME TAX
ACT. HENCE, THE RECTIFICATION REQUEST CANNOT BE CONSIDERED AT CPC. THE RECTIFICATION RIGHTS, IN YOUR CASE ARE BEING TRANSFERRED TO YOUR
JURISDICTIONAL ASSESSING OFFICER. KINDLY CONTACT YOUR ASSESSING OFFICER FOR THE SAME.THE DETAILS OF THE JURISDICTIONAL ASSESSING OFFICER
ARE AVAILABLE ON THE WEBSITE http://www.incometaxindiaefiling.gov.in UNDER "SERVICES" - "KNOW YOUR JURISDICTIONAL A.O".
Anirudh
(Expert) 02 April 2014
The Assessing Officer is right that section 154 is meant only for rectification of mistake which is apparent from the record. What you are trying to do is to revise the return. That can be done only under Section 139(5) as indicated by the Assessing Officer.
Rajendra K Goyal
(Expert) 03 April 2014
Contact your jurisdictional assessing officer.
