04 February 2020
FIRM HAS FILED ITR PHYSICALLY (PAPER FORM) U/S 139(4) FOR A.Y. 2014-15 CLAIMING REFUND RS. 23000/- even if it was mandatory to file electronically.
REFUND IS YET NOT PROCESSED TILL NOW HAVE FILED NUMEROUS LETTERS TO IT DEPARTMENT ALSO FILED GRIEVANCE ON E PORTAL
THEY ARE REPLYING THAT REFUND COULD NOT BE PROCESSED SINCE ITR IS FILED MANUALLY
IS THERE ANY OTHER ALTERNATIVE ? HOW TO PROCEED WITH THIS AND HOW TO GET THE REFUND??
05 February 2020
FOR SOME REASON IT WAS FILED PHYSICALLY . IT COULD NOT BE FILED ELECTRONICALLY. DOES THAT MEAN FIRM IS NOT ENTITLED FOR REFUND ?? DOES PROCEDURAL LAW OVERRIDE SUBSTANTIVE LAW??
05 February 2020
If its specifically provided to file electronically then specific overrides the general. Administrative shall prevail as it specifically mentions only electronic filling.
in my humble view do not argue with the income tax department for gaining the above amount and avoid any fights or litigation with them.