Re: Self tds mismatch in u/s 143
By mistake I have paid self tds 2014-15 in favour of banks TAN in place of my PAN number. Can I fill vivad se vishwas form to correct same. I have already rejected demand generated by cpc and sent applications to A.O. For corrections, but from 4years it’s pending and new demand raised by cpc.
Please suggest how to solve the issue?
The assessee can avail the advantages of the Scheme only if the appeal is pending before the Competent Authority as on 31 -1-2020 , which is the specified date . It seems there is no appeal is pending , hence the assessee cannot avail the benefit of the VVS . The assessee may have to pursue with the Assessing Officer or t make an application before the Commissioner by application under section 264 of the Act. In case the rectification of the AO is rejected , the assesseee can file an appeal before the CIT (A). Please refer Q. No 1 and answer Circular No 9/2020 dt 22 -4 -2020 and also Section 2 ( 1 ) (a) of the VVS Act , 2020 , ‘appellant’ means
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