RESPONSE TO 143(1) A

This query is : Resolved

PANDIAN BRIGHT (Querist)
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28 February 2020 One of My Clients Received Tax Demand Notice under 143(1)A. for A.Y : 2013-14 = Rs..17090 and A.Y : 2014-15 = Rs.82480.

But he has a Refundable TDS of Rs. 72310. in the A.Y of 2019-20. Can he Adjust the Tax Demand against the Current TDS?. If yes How can I file this Return.Please Guide Me.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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28 February 2020 File ITR claiming refund demand outstanding will be adjusted automatically.

PANDIAN BRIGHT

PANDIAN BRIGHT (Querist)
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28 February 2020 Thank You for your valuable reply sir

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Eswar Reddy S

Eswar Reddy S (Expert)
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29 February 2020 But general process should be pay demand if you agree else submit disagree response.. There will be 10000/- late fee u/s 234F to file AY-2019-20 if you have not filed ITR yet. So the refund is not sufficient for automatic adjustment.. But the right way for demand is - you must file agree or disagree response.. Automatic adjustment is a red mark for your profile since you have not paid tax ,they adjusted.. It's a kind of violation too..

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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26 May 2020 You can file the ITR return directly on https://www.incometaxindiaefiling.gov.in/ for F.Y. 2019-20 or you may use other sites like https://myitreturn.com/ which are much user friendly.