rectification of mistake

[VEERMANI]

Filed return of income electronically.  The property income was calculated at 50% of the immovable property and tds was also indicated with certificate.  However under sec.143(1) the CPC took 100% of the property and raised demand. 

Rectification application electronically is provided for tds only and there is no way one could ask for rectification.

There is a note to the effect that the intimation be treated as demand under sec.156.

Please help me to find a way for rectification.

[ashutosh majumdar]

Why don't you file a revised return?

[camanojgupta]

Pl tell me how a revised return can be filed. The assessment has already be done

[ashutosh majumdar]

Sorry, I think I have totally misunderstood the facts. Reading carefully, it appears that:

(i) The property income was calculated at 50% of the immovable property (how is this? Is this the ALV of the property?)

(ii) Under sec.143(1) the CPC took 100% of the property and raised demand (this means the mistake was committed by the CPC and not by the assessee!)

So, where is the question of the assessee filing a revised return?

If the CPC has committed an error, they have to rectify it. Express power is not required. It is implied. So, write to the CPC and point out the error. If they still don't act, you will have to file a Writ Petition to challenge their inaction in rectifying the mistake.

[camanojgupta]

UR QUERY IS NOT CLEAR PL CLARIFY HOW U CALCULATED ALV.