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Mihir Tanna  |580 Answers  |Ask -

Tax Expert - Answered on Aug 17, 2023

Asked by Anonymous - Aug 09, 2023

If a defective ITR got filed which caused a demand notice u/s 143(1)(a), how can I correct the ITR now and respond to this notice. The intimation demand was raised due to a wrong value got entered in self occupied property by mistake. Please note that notice has come after 1 year of filing return.

Ans: Defective notice is issued u/s 139(9) and if response is not filed, it will be considered as of no ITR is filed.

In case of any certain mistake, ITR is not considered as defective but intimation is issued u/s 143(1)(a) for proposed amount of adjustments. Rectification application can be filed within 4 years if intimation u/s 143(1) already received.

Check outstanding demand tab to check whether jurisdiction rights are with AO or CPC.
DISCLAIMER: The content of this post by the expert is the personal view of the rediffGURU. Users are advised to pursue the information provided by the rediffGURU only as a source of information to be as a point of reference and to rely on their own judgement when making a decision.

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Mihir Tanna  |580 Answers  |Ask -

Tax Expert - Answered on Nov 02, 2022

I have filed my ITR-1 for AY 21-22 in time. Demand was raised on 14 Jan for Rs 1,690 on processing of my ITR. a) I have paid the amount on 27 May, 2022 through net banking against challan no 10574. BSR code 0510308. I have erroneously paid Rs 1,690 in serial 300 (self-assessment) instead of SL 400. The amount remains to be shown outstanding in mine account and acceptance of return remains pending. I have tried to correct the SL 400 through my PAN account but I have not been successful in changing serial. In rectification icon this amount of Rs 1690 is not shown because only payments prior to submission of ITR are only shown. However, this Rs 1,690 is shown in it is shown in 26As. So I have not been able to change to SL 400 instead of SL 300. b) I requested for reprocess of ITR so that this amount may get reflected and ITR will be accepted. After reprocessing request amount has been reduced to Rs 1,230. But ITR has not been accepted. It is showing with additional interest of Rs 108 as on today. c) Additionally Rs.1690 + Rs 112 has been deducted from refund of next year return on 14 September 22. This is also reflected in 26AS d) Therefore I have paid Rs1690 through net banking challan plus Rs 1,690 through deduction from refund plus Rs 112 as interest. Total payment made 1,690+1,690+112 = Rs 3,492. Whereas I am required to pay only Rs 1,230. e) ITR still outstanding and not accepted till date and amount of Rs 1,230 is reflected unpaid. Sir my query is: a) Am I required to pay amount Rs 1,230 + interest? After the re- processing, despite having paid Rs 1,690 against initial demand by net banking plus there has been deduction from refunds. i.e. twice if I ask for re-processing? b) Now that amount has been paid. What action I need to take to complete the processing of ITR.
Ans: If tax demand is paid after 30 days, income tax charge interest @1%. I understand that Rs 112 is interest charged for late payment of tax demand and all other demands are not valid. Such demand can be deleted by filing application u/s 154 of the income tax act.

Check e-filing portal “outstanding demand” tab. If rectification rights are with CPC, you can request CPC Customer Care to transfer ITR to assessing officer.

Once the case is transferred, you can explain the issue to jurisdictional officer, request officer to pass rectification order as mistake is appearing from records and issue refund for wrongly adjustment of next year refund.


Sanjeev Govila  |192 Answers  |Ask -

Financial Planner - Answered on Sep 20, 2023

I have received 143(1)(a) intimaiton demand for ITR3 filed for AY 22-23 now. The ITR is still showing in processing state. The data uploaded in Jason format has overwritten my Zero income form self occupie dproperty to sam evalue of rent coming from let-out property. Du eto this there is mismatch is tax calculation. How should I respond to this by filing a revised return and if so it will be under which u/s in ITR?
Ans: Step 1: Verify the intimation demand
The first step is to verify the intimation demand to ensure that it is accurate and that you have indeed received a demand for additional tax. You can do this by checking the following:
• The assessment year (AY) and return type should match the ITR that you filed.
• The demand amount should be accurate, based on the mismatch in tax calculation as identified by the Income Tax Department.
• The intimation demand should be issued by a valid Assessing Officer.

Step 2: File a revised return
Once you have verified the intimation demand, you should file a revised return to correct the error in your original return. To do this, you can follow these steps:
1. Go to the e-filing website of the Income Tax Department.
2. Log in to your account and select the "Revised Return" option.
3. Select the AY and return type for which you are filing the revised return.
4. Enter the required details and upload the revised JSON file.
5. Verify the details and submit the revised return.

Step 3: Pay the additional tax
If there is any additional tax payable after filing the revised return, you will need to pay it within the specified time period. You can make the payment online through the e-filing website or at a designated bank branch.

You should file the revised return under Section 139(5) of the Income Tax Act, 1961. This section allows you to file a revised return within one year from the end of the relevant assessment year.
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