2024 (8) TMI 1122

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....n assessee declared income of Rs. 3,29,560/-, erroneously paid tax of Rs. 3,89,850/- on 28.03.2018 and Rs. 4,13,550/- on 02.07.2018. 3. Brief facts of the case are as under: 3.1 The assessee is a semi-literate and is engaged in business/profession as a tailor cum trader in Textile fabrics. He is from an agriculture family, having considerable income from agriculture. The assessee declared gross total income of Rs. 2,45,000/- during Assessment year, 2016-17. The Ld.AO issued notice dated 30/11/2017 under Section 142(1) of the Income Tax Act, 1961 to prepare true and correct return of income for AY 2016-17 & 2017-18. The auditor of the assessee furnished the income and as per the direction of the ITO and a revised return of income tax for t....

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....ted 07.04.2023 to ITO, Mandya for rectification of mistake and for issuance of refund of Rs. 4,13,550/-, Rs. 10,820/- and Rs. 3,89,850/-. 3.4 Subsequently, the assessee received e-mail with DIN No. ITBA/COM/17/2023-24/1052529002(1) dated 02/05/2023, wherein it was informed that the revised return was not accepted, as it was filed after expiry of one year from the end of assessment year or before the completion of assessment whichever is earlier. It was also informed that the assessee has paid self assessed tax of Rs. 3,89,850/- and Rs. 4,13,550/- for A.Y.2016-17 which is not claimed in the original return or revised return and refund cannot be granted. 3.5 The said e-mail was shown to the representative who advised the assessee to file ap....