Return filed in response to notice issued u/s 142(1)(i)

This query is : Resolved

Krunal (Querist)
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10 March 2015 Dear Sir/Madam,

One of my client failed to file return for AY 2009-10 & 2010-11 and the same were time barred. TDS deducted was Rs. 50,000 for both the years.

In December 2014, my client received notice U/s 148 r.w. Sec 142(1) for filing of IT return for AY 2009-10 & 2010-11. While filing return, we had claimed credit of TDS against tax payable but the officer disallowed TDS stating credit is not allowed if return filed in response to notice issued u/s 148 r.w. Sec 142(1)(i).

My question is,
1. whether credit of TDS can be claimed against Tax payable??
2. can refund be calimed while filing return??
3. Can online return be filed??
4. Is there any case laws not allowing TDS Credit against tax payable or otherwise.

Thanks in advance

CA. Anoop Bhatia

CA. Anoop Bhatia (Expert)
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10 March 2015 1. TDS credit can be claimed against the tax payable in return of income filed in response to section 148/142 notice.
2. If refund is due as per such return, you can claim it in your return. It is doubtful that you will succeed getting the refund.
3. Online return is not possible in my opinion, you are required to file physical return to the assessing officer.
4. Case law not required in my opinion, TDS credit shall be available.

Thanks