Rectification 154
This query is : Resolved
24 September 2012
Dear Sir,
In case of one of assessee, he claimed Refund of Rs. 65000/- after adjustment of Rs. 850/- as admitted tax in AY 2010-11 and return was filed manually. Again in AY 2011-12, there was a claim of refund of Rs. 45000/- and admitted tax was nil, and return was filed electronically this time.
Assessee received intimation u/s 143 for AY 2011-12, from cpc with the refund of 44150/- showing an adjustment by local office of Rs. 850/-. That clearly means that local office did not give benefit of TDS to assessee.
After that intimation, I filed a manual rectification u/s 154 for the refund or 65000/- and enclosed copy of intimation sent by cpc and a copy of form 26as for AY 2010-11.
And after moving that rectification more than six months have passed but still assessee have not received any refund nor any intimation u/s 154.
Now what should I do.
Please advise me.
In case of one of assessee, he claimed Refund of Rs. 65000/- after adjustment of Rs. 850/- as admitted tax in AY 2010-11 and return was filed manually. Again in AY 2011-12, there was a claim of refund of Rs. 45000/- and admitted tax was nil, and return was filed electronically this time.
Assessee received intimation u/s 143 for AY 2011-12, from cpc with the refund of 44150/- showing an adjustment by local office of Rs. 850/-. That clearly means that local office did not give benefit of TDS to assessee.
After that intimation, I filed a manual rectification u/s 154 for the refund or 65000/- and enclosed copy of intimation sent by cpc and a copy of form 26as for AY 2010-11.
And after moving that rectification more than six months have passed but still assessee have not received any refund nor any intimation u/s 154.
Now what should I do.
Please advise me.
25 September 2012
CBDT has recently issued a circular regarding this type of wrong adjustment.
please write a letter to the assessing officer by enclosing that circular. if there is nothing from the AO, you may file an appeal before the CIT(A)
please write a letter to the assessing officer by enclosing that circular. if there is nothing from the AO, you may file an appeal before the CIT(A)
25 September 2012
CIRCULAR NO. 4 OF 2012, DATED 20-6-2012
and
Demand Management Fortnight- Standard Operating Procedure (SOP)
Letter [DIT(S)-III/DMFortnight/2012-13], dated 3-9-2012
and
Demand Management Fortnight- Standard Operating Procedure (SOP)
Letter [DIT(S)-III/DMFortnight/2012-13], dated 3-9-2012
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