notice u/s 143(1)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 February 2010 return filed in itr-1 for a.y-2008/09 instead of itr-2 client is having salary+hsg.int and in form-16 mentioned hsg.int deduction but due to wrong itr it is mimatch with form-16 and demand raised by officer now what to do for ractify this mistake

thanks

CA Rajesh Soni

CA Rajesh Soni (Expert)
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19 February 2010 make a application for rectification of mistak u/s 154.

Querist : Anonymous

Querist : Anonymous (Querist)

20 February 2010 if any specific format then pls forward because i prepared covering letter with attachment of proof to submission at it department

thanks

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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04 August 2024 If you have received a notice u/s 143(1) due to mismatches between the return filed (ITR-1) and the details in Form 16 (which suggests the use of ITR-2 due to housing interest deductions), you need to rectify the error and provide the correct information to the Income Tax Department. Here's a step-by-step guide on how to address this issue:

### **Steps to Rectify the Mistake:**

1. **File a Revised Return:**
- **Prepare a Revised Return:** Since the initial return was filed using the wrong form (ITR-1 instead of ITR-2), you need to file a revised return using the correct form (ITR-2).
- **Include All Relevant Information:** Ensure that the revised return includes the correct details regarding salary, housing interest, and other income as mentioned in Form 16.

2. **Prepare a Covering Letter:**
- **Draft a Covering Letter:** Your covering letter should explain the mistake and the reason for the revised return. Include all relevant details and mention that the revised return is being filed to correct the previous error.

**Format for Covering Letter:**

```plaintext
[Your Name]
[Your Address]
[City, State, PIN Code]
[Email Address]
[Phone Number]

Date: [DD/MM/YYYY]

To,
The Assessing Officer
[Income Tax Office Address]
[City, State, PIN Code]

Subject: Submission of Revised Return for AY 2008-09 - Correction of Mistake

Dear Sir/Madam,

I am writing to inform you that due to an inadvertent mistake, I had filed my Income Tax Return for the Assessment Year 2008-09 using Form ITR-1 instead of ITR-2. The mismatch in the return was due to the inclusion of housing interest, which was not correctly reflected in Form ITR-1.

As per the Form 16 provided by my employer, I have included details regarding housing interest deductions which were omitted in the initial return. Therefore, I have filed a revised return using Form ITR-2, which accurately reflects my income and deductions.

I am attaching the following documents for your reference:
- A copy of the revised return (ITR-2) filed for AY 2008-09.
- Proof of housing interest deduction as per Form 16.
- The original Form 16 provided by the employer.
- A copy of the notice received u/s 143(1).

Kindly acknowledge the receipt of the revised return and update the records accordingly. Please let me know if any further information or documentation is required.

Thank you for your understanding and cooperation.

Yours faithfully,

[Your Signature]
[Your Name]
```

3. **Submit the Revised Return and Covering Letter:**
- **Online Submission:** File the revised return online through the Income Tax e-Filing Portal. Attach the covering letter and relevant documents.
- **Physical Submission:** If required, submit a physical copy of the revised return along with the covering letter and supporting documents to the Income Tax office mentioned in the notice.

4. **Follow Up:**
- **Check Status:** After submitting the revised return, monitor the status through the e-Filing portal or follow up with the Income Tax office to ensure that the records are updated.

5. **Address the Demand Raised:**
- **Resolve Any Outstanding Demands:** If the demand notice was raised due to the incorrect return, once the revised return is processed, the demand should be adjusted. If any further communication is required, respond accordingly to clear up the matter.

By following these steps, you should be able to correct the mistake and address the demand raised due to the incorrect filing.