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Demand Raised (234F)

Jitender Singh Rawat (Advocate) (78 Points)

23 December 2021

A demand has been raised against Fy 2019-20 for which a taxpapyer failed to verify the return before 31.03.2021 in the pandemic time. However a revised return filed and verified before 31.03.2021 for the same financial year.

A demand has been raised of Rs. 11100 + interest.

Is it valid? Also a condonation request not accepted for not verifying the ITR within time.

Is the demand genuine and should must be paid??

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5 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (176815 Points)
Replied 23 December 2021

Now there is no question of any argument. You missed the opportunity and caught in the net. Technically the demand is correct.

1 Like

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CA Puja Sharma (Chartered Accountant) (4999 Points)
Replied 23 December 2021

Yes, you have to pay the tax because the original return was not verified.

1 Like

sabyasachi mukherjee (27529 Points)
Replied 24 December 2021

THE ASSESSE CANNOT FILE A ORIGINAL RETURN. BUT FILED A REVISED RETURN SO THIS IS NOT POSSIBLE.
I WOULD REQUEST THE MEMBERS TO NOTE THAT UNLESS ORIGINAL RETURN IS FILED ., REVISED RETURN CANNOT BE FILED.
HOWEVER PLS REVERT ASAP.

Jitender Singh Rawat (Advocate) (78 Points)
Replied 24 December 2021

Assessee already filed the original return but not verified within time. i.e. on 31.03.2021. Also revised the return and verified the same as the last date was 31.3.2021 for e-filing extended. After few months found a demand order For FY 2019-20.