Question regarding clearing demand amount

[med ethic]

Hello,

I received intimation under section 143 (1) with demand determined for amount 50000 for assessment year 2012-2013 filled through e-return. My income tax practitioner thought that it was mistake on income tax department so he submitted rectification. Now my income tax practitioner realized that he made mistake of not paying challan at the time of filing ereturn and he mistakenly entered someone else’s challan number which caused demand of ₹ 50000. So he paid challan of the demand amount few weeks ago which is now showing in 26AS as well. But the issue is the demand amount has not been cleared. It still shows that I owe them demand amount. How can I clear demand amount from my account? I’m not able to submit any new rectification request as a rectification request was previously submitted by my income tax practitioner so when I click on rectification request, it shows “Your Rectification has already been sent to AST”. I tried to contact my local income tax assessing officer multiple times and I got a response that they are not able to clear demand from their side and I may have to write a letter under section 154.

Could you guide me proper way how to get rid of this demand amount from my account so that all other pending tax returns are processed.

[Guest]

Dear Med Etic,

I think you should not worried about it as there is no fault from your side, now the question is how to rectify said demand, according to me you should wait till the disposal of earlier rectification filled by your practitioner and then filed again rectification u/s. 154 online, or else you can file rectification u/s. 154 to your Jurisdictional A.O stating the all the facts alongwith copy of challan.

Regards,

P S Chhag

AI Summary

Rectification under section 154 advised to reconcile Form 26AS payment with an outstanding tax demand and clear the record. A tax demand arose from an incorrect challan number on an e-return though the correct payment now appears in Form 26AS; a prior rectification is pending and the assessing officer cannot clear the demand. The advised remedies are to await disposal of the earlier rectification and then file a fresh rectification, or submit a rectification application to the jurisdictional assessing officer enclosing the correct challan to reconcile Form 26AS with the demand and request amendment of the assessment record.