05 April 2012
I received a intimation u/s 143(1)for the A.y.2005-06 on 19/07/2007 for demand of Rs.12191 and afterwards I did not pay due to wrongly dis allowance of deduction claim u/s 80D.and forget to make application for rectification u/s 154.And on 16/03/2012 I received a communication on arrear demand from CPC banglore regarding above demand.
I file a return of income for A.Y.2005-06 on 13/03/2007.
For the above demand arise due to wrongly dis allowance of deduction claim u/s 80D.
05 April 2012
A rectification order can be passed within 4 years from the end of the financial year in which the order/intimation sought to be rectified was passed.
You received the intimation in FY 07-08. 4 years from 31.3.08 comes to 31.03.2012.
You could have filed the rectification till 31.03.2012. Now you CANNOT file the same.