Demand raise u/s 143(1)

This query is : Resolved

CA VIPIN KATARIA (Querist)
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30 September 2013 Dear Team

Pls help me out to resolve this issue. One assessee is working in Govt School as Teacher and has filed ITR for AY 12-13 and paid her Income Tax around of Rs 22742. This amount was fully deducted from her salary and employer has issued Form 16 regarding it that no Tax is payable by assessee.

Now concern is that Form 26 AS is still reflecting as Status "P" for Amount Rs 1030 whereas while assessment under Sec 143(1), Department has created demand of Rs 1550.
Assessee has multiple times inform to her employer to correct TDS return but still there is no response from there end and Department is sending reminder to assessee for making this payment.

So pls suggest how to sort out this issue as assessee has already paid this amount from her salary but stil Dept is raising this demand.

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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30 September 2013 Write a complaint letter against employer to the Commissioner of TDS with the facts of your case with the enclosure of copy of form 16 and form 26AS then he insist the employer to correct the mistake immediately.

However meaning of status "p" is

Provisional tax credit is effected only for TDS / TCS Statements filed by Government deductors."P" status will be changed to
Final (F) on verification of payment details submitted by Pay and Accounts Officer (PAO)

OM SAI SRI SAI JAI JAI SAI

HRIDAYNATH PATRA

HRIDAYNATH PATRA (Expert)
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01 October 2013 The assessee should once again write to the employer to correct the TDS return by enclosing the copy of demand notice. Shee should also send a letter to the Commissioner of TDS citing the fact of the case by enclosing the copies of demand notice, Form 16 and Form 26AS. She should also send the reply to the Assessing Officer by enclosing the copies of Form 16, Form 26AS, Letter to the TDS commissioner and all letters send to the employer.

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