03 August 2022
The assessee has computed and filed his ITR on 30.07.2022. While computing & filling the data in his return on 29.07.2022, the income tax website, through which he was filing himself displayed an amount of Rs. 48,770/- to be paid as tax before uploading the return. The assessee paid the said amount online through State Bank Of India and filed the return early morning on 30.07.2022. The ITR was assessed almost immediately and his 143(1) has been generated on 30.07.2022 itself without taking into cognizance the payment of Rs. 48,770/-. The intimation u/s. 143(1) shows an outstanding demand of Rs. 48,770/- (the same amount as mentioned above).
The assessee has responded in the "Response to Outstanding Demand" section of the income tax portal stating therein that he "disagrees" with the demand (because the tax was already paid on 29.07.2022 & the demand was raised on 30.07.2022). He chose the option "with open challan" and responded. However the section showed "there is no unconsumed challan" against the above amount of Rs. 48,770/-. The assessee has however, chosen the same and replied.
The questions are : Will the response be entertained by the income tax department without uploading the paid challan for which there was no option given in the said section of the portal ?
What should the assessee do now since he has already paid the amount as self assessment tax even before the demand was raised ?
03 August 2022
Thank you Dhirajlal Sir for your kind reply. But , can the assessee file a revised return even after intimation u/s. 143(1)has already been issued by the income tax department ?
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