Rectification of order

[d.v. gupta]

THE ASSESSING OFFICER PASSED ORDER U/S 143(1)CREATING A DEMAND FOR A.Y 2001-02 VIDE ORDER DATED 25-04-2002.NO INTIMATION COMMUNICATE TO US.WE HAVE FURTHER RECEIVED REFUND FOR A.Y 2002-03, 2003-04,2004-05,2005-06 AND 2006-07.BUT IN REFUND OF 2007-08 THE ASSESSING OFFICER DEDUCT THE DEMAND OF 2001-02.WE APPROACHED THE DEPARTMENT AND THEY SUPPLY A COPY OF ORDER OF A.Y 2001.02 ON 26-06-2009 TO US. WE APPLY FOR RECTIFICATION OF ORDER OF 2001-02 AS THE DEMAND CREATED WAS WRONG AND CERTAIN DEDUCTION CLAIMED BY US IN RETURN WERE NOT ALLOWED. THE ASSESSING OFFICER IS ACCEPTING THE ERRORS IN ORDER OF A.Y 2001-02 BUT REFUSED TO RECTIFY THE ORDER AS 4 YEARS HAS BEEN PASSED. NOW WHAT COURSE OF ACTION LEFT WITH US TO RECTIFY THE MISTAKE OF DEPARTMENT. SO THAT WE COULD RECEIVE OUR REFUND FOR A.Y 2007.8

AI Summary

Taxpayer Challenges Demand Under Section 143(1) Due to Late Intimation; Seeks Rectification Beyond Four-Year Limit. An individual raised a query about a demand created by an assessing officer under Section 143(1) for the assessment year 2001-02, which was not communicated until 2009. Despite receiving refunds for subsequent years, the 2007-08 refund was adjusted against this demand. The individual sought rectification, but the officer refused, citing the four-year limitation period. A respondent advised consulting a professional, arguing that the demand is unenforceable due to late intimation. They suggested pressing for rectification from the 2009 notification date, filing petitions under Section 154, and appealing before the Commissioner of Income Tax (Appeals) with necessary petitions.