I have received arrears demand for AY 2008 (yes, they mentioned just 2008) under section 143(1). I have received it through email and doesn't indicate why demand was made. Seems they didn't consider the tax I paid. The amount I paid and the amount mentioned in the notice matches. As per notice they didn't levy any interest under section U/S 220(2).
After rechecking my ITR, I found that I short paid income tax by Rs. 619.
Given above circumstances, what should I do: 1. Meet AO and submit an application stating that I have already paid said arrears during 2008 itself. Attach IT Challan with the application. Ignore short paid tax of Rs. 619. 2. Pay tax of Rs. 619 and meet AO and submit an application stating that original arrears demand notice is not valid but I have recalculate the tax and paid the tax amount. If this is the case, 1. do I need to pay interest on Rs. 619 too? and 2. Is it possible to file revised return for AY 2008-09 now in 2011?