Notice u/s 143(1)

Notice u/s 143(1)

I received salary from 2 employers in AY 08-09 from 1. from Mar 07-Oct.,.,07 (From APERC)
2. From Nov.,07-Mar.,08.(from Powergrid).Both are Govt. Dett. Powergrid gave Form 16 for the year on certification issued by APERC Including income as external income & IT paid.I hve received demand notice u/s 143(1).I was told by ITO asseesing officer that APERC paid IT amount not received.
Advise for action to be taken with my employer APERC.I hve decided to payout the demand as interest added to the original demand.Being old case resolution with APERC prolong & put in more loss to me. dvise perusal process with APERC

Asked 5 years ago in Income Tax

why IT does not take action against Disbursement officer as per Law. Instead serve notice to Tax payer

Asked 5 years ago

First of all you should have checked at the time of filing return of income whether TDS has been properly deducted or not. You should have hired a CA if you didn't knew how to do it.

However if you were filing your return yourself or your company filed your return for you and if the tax was outstanding then there would have been a pop up that this is a defective return as tax payable is outstanding.

So first check your form 26AS on income tax website whether tax is deposited and may be you have not taken the credit.

And if that's not the case then ask your department that why in form 16 have they shown that they have deducted tax and then not deposited it and ask for a refund of that TDS amount deducted but not deposited.

And income tax department will catch the employee only because at the time of filing income tax return it's the duty of individual to check whether he has got proper credit or not it's the internal matter between you and your employer and income tax department won't interfere. However if your employer has shown that TDS has been deducted and he has not deposited it then the TDS department can open a case on your employer because deducting TDS and keeping it with themselves attracts interest and penalty. How did you receive notice for A.Y. 2008-09 now?

Or were you trying to write 2018-19?

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Naman Maloo

CA, Jaipur

4272 Answers

97 Consultations

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Talk to Naman Maloo

Hi,

You must bring the discrepancy to your employer's notice. If the issue is not resolved, say within 30 days, you can write your grievance to your assessing officer to explain your case.

Under such circumstances receiver of income will not have any control on the deductor to see if the tax deducted from his payment has been ultimately remitted to the government or not.

Thus, department does not have the option against the recipient but to allow him the credit. Means receiver of income shall be allowed to deduct TDS amount from his tax liability.

However, department may proceed against the deductor by holding him assessee in default.

Karishma Chhajer

CA, Jodhpur

2450 Answers

29 Consultations

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Hi,

If you have form 16, you can appeal against the order of assessing officer.

Abhishek Dugar

CA, Mumbai

3576 Answers

183 Consultations

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Talk to Abhishek Dugar

Hi,

As you have form 16, you will have the option to file an appeal to the Commissioner of Income Tax [Appeals]. The commissioner will decide the case on the basis of the facts of the case. If you do not wish to appeal, then your only other option is to pay the tax demand yourself.