Interest under sec 234b and c

m sreenivasa rao (retired) (39 Points)

25 October 2017  

DEAR SIR,

REVISED RETURN FOR FY 2015-16(A Y 2016-17) FOR MY WIFE WAS FILED AS RELIEF UNDER SEC 89 WAS FORGOTTEN TO BE CLAIMED IN THE ORIGINAL RETURN.  ACTUALLY REFUND WAS TO BE RECEIVED FOR THAT YEAR.  BUT THE DEPT. RAISED(INTIMATION UNDER SEC 143(1) DEMAND FOR PAYMENT OF TAX BY LEVYING  INTEREST UNDER SEC 234 B AND C NULLIFYING THE REFUND. RESPONSES DISAGREEING WITH THE DEMAND, WERE FILED TWO TIMES 22/07/2017 AND 14/09/2017 REQUESTING WAIVER OF INTEREST AND REFUND, FOR WHICH NO RESPONSE. GOI GRIEVANCE REDRESSAL MECHANISM HOLDS THE CPC'S DECISION GOOD( IMAGE FILE ATTACHED).  PLEASE GUIDE WHETHER SHE SHOULD PAY THE DEMAND.  CAN SHE FILE RECTIFICATION REQUEST UNDER SEC 154? IF YES HOW?