An intimation was served under 143(1) for payment of Tax due of Rs. 10,580 Date of Serving the notice: 20/08/09
But he had already paid TDS and was due for refund on excess tax paid (AY 08-09) Date of Filing retun: 22/07/08
Returned income contains SCTG and "Income from Other Sources" for which he has separately calculated the tax payable and paid well before due date.
But the AO has taxed Returned income fully at Normal rates. So there was demand for tax Rs.10,580. Due to ignornace and without much understanding of IT laws, the assessee pays Rs. 10,580.
Now, Can i claim for refund by filing Revised return. or else please suggest one sure way to get out of this mess.
I understand that ITO raised the demand either due to not giving the benefit of senoir citizen OR by not giving credit of TDS.
If demand is due to any of the reason than no need to file any revise return just make a simple application asking AO to rectify the order u/s 154 as this is the mistake apperant on the records. You will get the refund immediately