17 February 2016
My client is senior citizen and having no income chargable under the head business/profession and hence no advance tax was paid as this provision comes in effect from A.Y. 2013-14 onwards. But every time while processing the intimation u/s 143(1) department has raised demand due to interest u/s 234B & C. I had also filed rectification for the same but the demand was not deleted from A.Y. 2013-14 onwards.
Please let me know, what action can be taken for the above demand other than filing an appeal to rectify CPC processing error which creates inconvience to the assessee.
18 February 2016
This problem is occurring quite regularly in manual as well as electronic returns. Perhaps only way to file an online grievance on PG portal.