Assessee a salaried employee had an outstanding tax demand for the AY 2009-10. He was unaware of this fact, since he did not receive the intimation u/s 143(1). But as per department records, the intimation u/s 143(1) was sent in the year December, 2010. The demand came to light in the year 2015, when the CPC sent a notice u/s 245 for adjustment of refund due of the year 2014-15 towards outstanding demand.
There is no dispute on the taxable income and it is clearly a mistake apparent from record by the department. Further, the time limit for filing the application u/s 154 has also lapsed.
In light of above, can the assessee file application u/s 154 stating that he did not receive the order?
If it is not possible, then what are the options practically available to the assessee?