Rectification u/s 154 - time lapsed

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 June 2015 Hi,

Assessee a salaried employee had an outstanding tax demand for the AY 2009-10. He was unaware of this fact, since he did not receive the intimation u/s 143(1). But as per department records, the intimation u/s 143(1) was sent in the year December, 2010.
The demand came to light in the year 2015, when the CPC sent a notice u/s 245 for adjustment of refund due of the year 2014-15 towards outstanding demand.

There is no dispute on the taxable income and it is clearly a mistake apparent from record by the department. Further, the time limit for filing the application u/s 154 has also lapsed.

In light of above, can the assessee file application u/s 154 stating that he did not receive the order?

If it is not possible, then what are the options practically available to the assessee?