Rectification u/s 154

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 November 2011 The assessee has filed an petition U/s 154 against order U/s 143(1) of the Act on the demand payable. The Department has not pass any order for 5 years and now Department is adjusting the refund of the current year against this old demand. The AO is required to pass the order in six month from the date of application which he has not done. How to resolve the issue

CA Vanesh Nadar

CA Vanesh Nadar (Expert)
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12 November 2011
The Rectification deemed to have been granted in case the same has not been passed within the period of 4 years.

As the department has raised a demand for the same. Then you have to contact the concerned AO and have it rectified.

And you are should ensure that once an application had been filed then the same should be passed and till the time the same is not passed, you need to follow-up with the AO.

Regards

CA Vanesh Nadar