Refund

Lalit Chaudhari (Advocate) (105 Points)

11 February 2019  
For AY 2017-18 income tax return of my client was filed by himself on 09 Dec 2017, in that return the refund of TDS of Rs 4902/- was claimed and same was processed successfully on 01 Jan 2018 and refund of rs 4920/-was paid on 10 Jan 2018. However the said client came to me in Dec 2018 and informed me that Refund of Rs 399890/- was pending for AY 2017-18. I checked his income tax status on income tax portal and found that his Income Tax return for AY 2017-18 is processed. On checking of his 26AS i found that TDS of Rs 399890/- under sec 194C was there which is not entered in his income tax return. On further inquiry he told me that he received payment of rs 3998900/- as compensation of land acquired by govt for irrigation purpose. On the basis of all these situation, on 11 Dec 2018 i filed revised return for AY 2017-18 u sec 139(5) and claimed refund of Rs 404790/- (4902/- + 399890/-). On 24 Jan 2019 i received intimation u/sec 143(1) and found that there is tax credit mismatch of 399890/-. In the said portal there is tax credit mismatch shown of rs 399890/-, the said portal is showing that amount available in 26AS is 0, but on traces portal there is TDS of Rs 399890/-. Now my question is how to claim refund of rs 399890/-