Tax deducted at source

[CHANDRAMANI NAND]

Dear sir

My query is,,

TDS is deducted by employer on salary paid by him to my uncle in A.Y 2007-08. my uncle is filed ITR offline and adjust that TDS amount against tax liability for the AY 2007-08.

So after few year he receives demand notice for the AY 2007-08 in AY 2011-12, Consequently he paid such demand. but in wrong head.

CPC still makes adjustment against his refund amount in current year as well as last few year.

So my question is as TDS is deducted by his employer in AY 2007-08,, than why did CPC raise demand for AY 2007-08.

and please guide me can we recover the amount paid against demand for AY 2007-08. by my uncle mistakenly.

Regards

AI Summary

Taxpayer Challenges Demand Notice for AY 2007-08; Seeks Refund After TDS Error by Employer; Possible Action Under Income Tax Act. An individual inquired about a demand notice received for the Assessment Year (AY) 2007-08, despite tax deducted at source (TDS) by the employer and filed income tax returns. The Centralized Processing Center (CPC) adjusted the refund against the demand. Respondents advised that the employer is responsible for TDS and should rectify any short deductions. If the employer failed to remit the TDS, action could be taken against them under relevant sections of the Income Tax Act. The individual sought guidance on recovering the mistakenly paid demand amount.