| Question And Answer | |
|---|---|
| Subject: | Revision U/s 264 of Order Passed u/s 147 r.w.s 144 |
| Category: | Income-Tax |
| Querist: | CA. ANKIT TANTIA |
| Answered by: | Research Team |
| Tags: | appeal, Revision, writ |
| Date: | March 19, 2023 |
Dear Sir,
Order passed by the Assessment Unit, Income Tax Department for AY 2018-19 and a Demand of Rs. 12 Lakh raised, notice of demand u/s 156 issued. Assessee is a retired employee and did not file his return for AY 2018-19. The assessee could not response to any notices issued by the Department till date as he is diagnosed with Cancer and his consultant did not inform him of the notices.
My query is whether apart from revision of order u/s 264 or appeal before CIT(A), any other options available so that he can submit his responses and file return under section 148.
Thanks
Once the order is passed unless it is set aside the demand can be enforced . The assesee can file writ petition before the High Court to quash the assessment order and give an opportunity to file return . The High Court may stay the demand and further proceedings . In case High Court dismisses the petition , the assessee may file revision application or may also approach the CBDT to condone the delay in filing of return .
Thanks for the reply.
One more query I have in addition to the earlier query.
1. Credit of TDS deducted on Salary has not been given in the Assessment Order Passed U/s 147 r.w.s. 144.
How the TDS credit shall be availed as no return is filed U/s 139 or U/s 148.
2. Whether appeal should be filed before CIT(A) or file a revision application U/s 264.
Thanks