( Author ) 22nd July, 2012. I have already send my query on 12th July, 2012 which is read as
under.
" I have received an intimation notice under section 143(1)(a) of
Income Tax Act,1961 with these details.
Income : Rs. 4,51,390 Tax Due : Rs. 30,013 Tax paid by me : Rs 27,872(As per form no. 16)
Amount payable : Rs. 2,140
However, I feel this amount of Rs. 2,140/- is incorrectly
calculated.An additional amount of Rs. 1,267/- is shown as TDS
deducted u/s 195 on interest i.e. Rs. 29,139/-instead of Rs. 27,872/-
and education cess is shown Rs. 874/- instead of Rs. 811/-(As per
form no. 16) i.e. Rs. 63/- as an additional amount.However amount
of Rs. 2140/- is demanded by IT department.
Please let me know: A) How I should move an application under section 154. B) My notice just mentions letter sent from Income Tax Officer,
Ward - 2(1) Nashik
Thanks"
On 13th July,2012 Mr.Saurabh Sethia CA, has asked "TDS showing in 26AS matches with the amount been deducted"
But I wish to inform you that in the aforesaid notice at the bottom it is mentioned that "TDS deducted u/s 195 on interest u/s 244A". kindly advise at your earliest.
24 July 2012
Mr Pawar-Any error or mistake in the summary asst Order u/s 143 [1][a] need to be corrected by preferring an application u/s 156. This you can do using online also by logging onto Dept website. There is no time limit for filing revision petition u/s 156. meantime you may send a letter cum status report to concerned AO explaining the misstate in calculating income/Tax/Int. etc. Hope you got it. Best wishes