Circular no 9/2015

S. Shiroor (Others) (1207 Points)

01 August 2015  

1] Circular No 9/2015 dated 9/6/2015  has been issued by CBDT.

2] I have filed IT return for AY 2009-2010 at the appropriate time.  Till date i have not received any assesment order by Post or mail.  

3] But assesment order of AY2010-11,AY 2011-12, AY 2012-13  reveals that refund orders have been credited  to AY 2009-10 in April 2014. Some TDS which were not seen on 26 AS at the time of assesment have been rectified and were last updated in March 2013.

4]  My CA has forgotten to take certain tax credits [TDS] since at the time of filing i did not know the concept of 26AS

My question is whether I can file fresh return or rectification as per the above circular.  I need to take all tax credits both due to TDS and refunds from succeeding years. Refunds from five years are stuck up and merged in AY 2008-09 and AY 2009-10.

I have applied for condonation in May 2012 for AY 2008-2009..

Please help me. in this regard