Sowmya.S.Balan (Paid Assistant) (749 Points)
15 February 2013
CA CS SUMIT GUDDEWAL
(Employed)
(297 Points)
Replied 15 February 2013
well the correct procedure is to sent a reply to the assessing officer which is mere a formality many times.
Once your reply is rejected by the assesing officer u can move to commissioner appeals.
Sowmya.S.Balan
(Paid Assistant)
(749 Points)
Replied 15 February 2013
Dear sumit sir
Notice has received before passing an order & we have an oppurtunity for showing reasons and file our reply. then after making order how can file a reply . in my opinion appeal or rectification u/s154 or revision u/s 264 is the correct way?
please advice
CA CS SUMIT GUDDEWAL
(Employed)
(297 Points)
Replied 15 February 2013
u r right...appeal is the only remedy here...but its better if u file a reply to the assesing officer as well....so that later on u can contend that u were not given any oppurtunity of being heard by the assesing officer..
Sowmya.S.Balan
(Paid Assistant)
(749 Points)
Replied 15 February 2013
Sumit sir,
Is rectification u/s 154 can be filed? as per section rectification u/s 154 can be filed by the deductor/assessee for rectiftication of mistake apparent from the record in any order passed under income tax act. in our case we have correctly entered the challan identification no and amount in TDS return but It department issues order stating that Challan identification no. mismatch and they does not consider our Tds payment challan. is it a mistake apparent from record? can we file a rectification u/s 154 along with appeal? or rectification is sufficient? please advice me
CA CS SUMIT GUDDEWAL
(Employed)
(297 Points)
Replied 15 February 2013
yes if dat is the case u can definately file rectification application...
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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