Find
Once the 30 days pass, CPC makes the adjustment and the intimation shows the demand. You can still challenge it through rectification if it is a clear mistake, or appeal before the Commissioner (Appeals).
ITR
Missed the 143(1)(a) reply and the adjustment was made
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Provisions
Sec 143(1)(a), Income-tax Act 1961 (now Sec 270(2)); Sec 154, Income-tax Act 1961 (now Sec 287); Sec 246A, Income-tax Act 1961 (now Sec 357)
Analysis
If the added income was clearly already in your return under a different head, rectification is quick. If the addition depends on facts, such as interest that belongs to another family member, an appeal in Form 35 within 30 days of the intimation is the proper route. Do not ignore the demand: respond on the portal saying that rectification or appeal is filed.
Close
- Read the adjustment and decide whether it is a clear mistake or a factual dispute.
- For a clear mistake, file rectification.
- For a factual dispute, file Form 35 within 30 days.
- Respond to the outstanding demand with the rectification or appeal reference.
- Keep proof of the facts ready for the hearing.
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