The assessee filed Physical Return in respect of AY 2012 -13 . Credit for TDS not appearing in 26AS was not allowed in the Intimation U/s 143(1). Rectification application U/s 154 filed almost 16 months back. No communication received regarding the disposal of rectification application. Now the IT Website shows outstanding demand against the same . As per the website the demand is determined by AO and it also shows that the Rectification right is with CPC. Now complete amount of TDS is appearing in 26AS and no further tax will be payable if credit for TDS is allowed in full. For filing rectification application with CPC, it is necessary to enter the CPC communication number. As the Intimation U/s 143(1) is issued by AO (not by CPC) how the assessee can file the rectification application . The tax demand is around Rs. 1,00,000/-
ktmandco
Posted by: ktmandco@yahoo.com
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