TMI BlogRectification of orderX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By DEV KUMAR KOTHARI - The Reply = Consult a competent professional. AY 2001-02, order u/s 143(1) is dated 25.04.02, service of intimation cum demand notice is on 26.06.09 and that too by way of a copy provided to assessee when he approached to find out the details. Therefore the demand of AY 2001-02 not being served within limitation period appears to be not enforceable. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery of the same by way of adjustment from refunds of other years is wrong. As the intimation is served on 26.06.09 you can press taht for rectification limitation starts from that date. You also make petitin u/s 154 in subsequent years for reversal on unenforceable demands of 2001.02 wrongly collected by way of adjsutment. You should also file appeals before CIT(A) with COD petitions for al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l years. - Rectification of order - Query Started By: - d.v. gupta Dated:- 4-11-2009 Income Tax - Got 1 Reply - Income Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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