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Outstanding tax demand u/s 143(1)

Harini (Senior Financial Analyst) (25 Points)

08 March 2013

I helped my mother with registration in the IT portal for e-filing. I found that there is a taxx demand for Rs.1440/- for the assessment year 2010-11 and the same was dated 18/4/2011. I believe the demand notice must have been sent to the address attached to her PAN. (I have made arrangements to update current address)

I checked my mother's form 16 and form 26AS and found that TDS tally in both. I further noted that since her income was below taxable limit, she had already filed form no 30 to claim refund. I am lost asto what amount is this Rs.1440/-.

I seek your help to know what should be course of action.

Thank you in advance.

Regards,

Harini

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6 Replies

Mihir (Wealth Manager) (5293 Points)
Replied 09 March 2013

In the intimation u/s 143(1), you can find where the difference is coming. It shows the details given by you and the details acceptable to the IT dept. These intimations are not always accurate. IT dept can make mistakes, but you will need to be sure that they have made a mistake. When tax is paid a little late, interest is charged, and these 1440 figure could be part of that interest payable for late depositing of tax. In case you find their mistake, you can write to the AO u/s 154 rectification requesting them to correct the assessment.

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ABHINANDAN JAIN (CA Student) (886 Points)
Replied 11 March 2013

Sometimes Intimation u/s 200A(1) is wrongly sent by software due to wrong processing. As per newly added clause in Sec 154 i.e. Clause C, now assessee can move u/s 154 for Rectification against this type of Intitamation also.

So ensure whether your demand notice received by you is becoz f of which sec ..i mean 200A(1) or 143 (1)..

In both the cases, if the mistake is apparent from record, then you can apply for rectifiaction u/s 154..

Satyendra (Others) (43 Points)
Replied 26 May 2013

Can you please explain the step to apply for rectification u/s 154

anshul (BA) (68 Points)
Replied 02 July 2013

Recently I registered on incometaxindiaefiling.gov.in website. And to my suprise I found that there is a Outstanding Demand Amount of Rs. 35000 for AY 2010-2011 U/S 143(1a). The date of demand is 22/11/2011. The reurn was filed on 27/07/2010 and the acknowledgement receipt from IT depptt was dated 10/08/2010.

Can someone suggest if the demand notice is valid as it is dated 22/Nov/2011.

What should be my action point if it is valid?

What should be my action point if it is invalid?

P.S. I also checked the TDS entries in form 26AS with the ones in my IT return and all are matching. There is no discrepancy. I also cross checked my income with various tax calculators and I am certain that the tax paid by me is correct.

Any help on this would be deeply appreciated.

Thanks in Advance

ninadra (Others) (91 Points)
Replied 16 June 2014

At the beginning of the April I got an email from cpc.gov.in regd outstanfing tax notificatn under section 143 (1). They adjusted that outstanding of 2008 against my refund of 2013. When I visited income tax india efiling portal yo check their assessment at my account for the year 2008, the assessment for 2008 is not available at dropdown. How I would get an assessment for the year 2008.

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CA Prakash (Chartered Accountant) (475 Points)
Replied 09 December 2014

Income Tax Department introduced new feature of responding to outstanding tax demand. For more information visit [How to respond to Income tax demand outstanding]