Could you please

Others 498 views 4 replies

Rashmi

Accountant

140 Points Joined January 2013

Good Morning to all,

Mr. Amit Jain was an assessee of ITO WARD 1(1), RAJKOT from 1999 to 2001, then after he shifted to Maharashtra Pune ITO-2(2), and he has filled his all returns manually except A.Y.2012-13, and he got an Intimation U/2 245, that he has a demand Rs. 500/- from ITO WARD 1(1), RAJKOT, for A.Y.2000-2001, hence his refund of Rs. 80000/- for A.Y. 2012-13 will be adjusted if he do rectify within 30 days of the intimation issue, but Mr. Amit Jain has already paid the demand May-2012.

The question is, currently his PAN is in Pune and the demand has risen by ITO WARD 1(1), RAJKOT, and CPC saying Mr. Amit Jain or his representative need to go to ITO WARD 1(1), RAJKOT, and do the necessary action, but when Mr. Amit Jain contacted ITO WARD 1(1), RAJKOT, they said they can’t do anything as his PAN is migrated to Pune. And Pune ITO saying contact CPC or ITO WARD 1(1), RAJKOT. because the demand has raised by them,

Here the question is whom Mr. Amit has to contact and how to rectify the error.

Your early reply is highly appreciated.

Regards

Rashmi

Replies (4)

CA.D.RAGAVAN

CHARTERED ACCOUNTANTS

219 Points Joined March 2007

Technically, as the Demand in the Books of ITO, Ward I(1) Rajkot has been transferred to CPC, he only be withdraw the Demand.

PRITAM JAIN, CA , CS

Practising CA CS

398 Points Joined September 2007

Hello Ms. Rashmi, G. M. to you too,

Ignoring all issues, It is better that ITO Ward 1(1) settles the demand amount of Rs. 500 against Rs. 80,000 and clear your balance refund considering very nominal amount against time and harrasment.

As far as jurisdictional issue is concerned following is opined.

You should write your reply to ITO Ward 1(1), Rajkot within prescribed time limit asking them to produce the basis for which such demand of Rs. 500 has arisen and also file copy of return of income for the relevant assessment year strongly defending that there is no demand pending for such assessment year. Since the notice hav come from Rajkot jurisdiction.

Thanks and Regards

CA Pritam R. Jain

Rashmi

Accountant

140 Points Joined January 2013

Thank you sir,

one more query

An assessee has filed a less income than his form 16 income, and claimed a refund of Rs.15000/- as it is filled by his chartered accountant, for A.Y.2010-11 and he got an intimation from the CPC, 10 days back, that he has a demand Rs. 200000/- for A.Y. 2010-2011, then he contacted to our office, and when I have calculated his income, I came to know that, a wrong return has been filled by him, and As per section 139(5), the revised return can be filed before the expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier 139(5)

It means there is no chance for him to revised the return,

Then what section is left for him to rectify this error.

CA.D.RAGAVAN

CHARTERED ACCOUNTANTS

219 Points Joined March 2007

Originally posted by : Rashmi

Thank you sir,

one more query

An assessee has filed a less income than his form 16 income, and claimed a refund of Rs.15000/- as it is filled by his chartered accountant, for A.Y.2010-11 and he got an intimation from the CPC, 10 days back, that he has a demand Rs. 200000/- for A.Y. 2010-2011, then he contacted to our office, and when I have calculated his income, I came to know that, a wrong return has been filled by him, and As per section 139(5), the revised return can be filed before the expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier 139(5)

It means there is no chance for him to revised the return,

Then what section is left for him to rectify this error.

First, We have to look the Particulars of Original Return. Then the Intimation U/s. 143(1) of the CPC. Find Out from where the Demand of Rs.2.00 Lakhs arises. From Where we have to proceed further.