Intimation under sec.245

This query is : Resolved

Pavan Kumar (Querist)
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21 April 2015 Hello,

A couple of days ago I got a intimation from CPC that a refund for last FY(2014-5) has been approved and this will be adjusted with an outstanding demand for FY2010-11. The demand table in the same notice contained a DIN, section 1431a and the demand raised date was 19-03-2012. However I have never received this 2012 demand by post or email and it was a surprise for me.

I have filed paper returns for FY 2010-11 and after some analysis I found out that I incorrectly filed FY2009-10 return/FORM16 for FY2010-11. That was the reason the AO might have found the discrepancy and raised a DIN. Its already 5+ years since I filed the original return and this demand notice/assessment which was done in 2012 never reached me. I got this notice now under Sec.245 only as the the CPC wanted to adjust the new refund with an old demand. What will the best process for me to go ahead? Can I file a revised return this late and what all artefacts should I place before the AO for my case? The new GROSS SALARY for 2010-11 will be more than what was claimed in the original return.That was a genuine mistake with no malafide intention that I filed an old return instead of new. FYI my FY2010-11 return full TDS was paid and outstanding tax was NIL.
Thank YOU Pavan