08 December 2016
I just got to know that from past 3 years my refunds are getting adjusted against a demand of 2011-12. but no itimation regarding the enhancement of demand is received by me.
Now, i want to file rectification request under section 154 which is allowable for four years from the date of last order.
but now the problem is i dont hv any order regarding the demand.
I also used incometaxefilling site to request for intimation u/s 141(1), & its showing no demand order exists for such assessment year.
03 August 2024
If you are facing issues with non-receipt of intimation under Section 140(1) and you need to address adjustments made to your refunds against a demand from the assessment year 2011-12, here are steps and options you can consider:
### **1. **Understanding the Situation**
1. **Non-Receipt of Intimation:** You have not received any intimation regarding the enhancement of demand. This can be a problem as you need this intimation to understand the demand details and proceed with any rectification.
2. **Adjustment of Refunds:** Your refunds have been adjusted against an old demand without your knowledge.
3. **Rectification Request Under Section 154:** Typically, you can file a rectification request under Section 154 within four years from the date of the last order. However, without an intimation or demand order, filing a rectification request can be challenging.
### **2. **Steps to Address the Issue**
#### **a) Obtain a Copy of the Demand Order**
1. **Request for Intimation Under Section 143(1):** - **Online Portal:** If the online portal shows no demand order exists, it may be due to a technical glitch or incorrect details. Double-check by using the "Request for Status" or similar option in the e-filing portal. - **Contact the Assessing Officer (AO):** You can directly approach the Assessing Officer (AO) of your jurisdiction. Submit a written request for a copy of the demand order and details of the adjustment. Provide details like PAN, assessment year, and any previous correspondence you might have.
2. **Request for Information Under Right to Information (RTI):** - **RTI Application:** You can file an RTI application with the Income Tax Department to obtain details regarding the demand order and adjustments. This application can help you get official information about the demand and related orders.
#### **b) File a Rectification Request (if Intimation is Received)**
1. **Based on Available Information:** - **Rectification:** Once you have the intimation or demand order, file a rectification request under Section 154, specifying the errors or issues with the demand adjustment. Include all relevant documents and a detailed explanation.
2. **Follow-Up:** Ensure to follow up on the rectification request through the e-filing portal or by contacting the AO if you do not receive a response in a reasonable time.
#### **c) Appeal for Relief**
1. **Review and Appeal:** If the rectification request is not entertained or if there are further complications, you may need to file an appeal against the demand. Consult with a tax advisor or legal expert to understand the grounds for appeal and the procedure.
### **3. **Precautionary Measures and Documentation**
1. **Maintain Documentation:** Keep a record of all communications, requests, and documents related to the demand and adjustments. This will be crucial for any follow-up or appeals.
2. **Consult a Tax Professional:** Given the complexity of tax demands and rectifications, consulting with a tax professional can provide personalized guidance and ensure that all legal avenues are explored.
### **4. **Summary**
- **Obtain Demand Details:** Request the demand order and details from the AO or through RTI. - **Rectification:** Once you have the information, proceed with filing a rectification request under Section 154. - **Appeal:** If rectification is not feasible or successful, consider filing an appeal. - **Documentation:** Ensure thorough documentation and consider professional assistance for complex issues.
By following these steps, you should be able to address the issue of non-receipt of intimation and work towards resolving the demand and refund adjustments.
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