Ito denies refund is due when ack copy shows refund claim
vinaykala
(Querist) 15 July 2012
This query is : Resolved
dear sir,
in reply to my rti app for refund for ay 0809 of rs 15888/- which is shown in the acknowledged copy of the return the ito has stated that no refund is pending.
he has sent a certified copy of their own assessment internal paper that instead there is a demand against me for tax.
i have not recd any ass order.
they admit in writing that they do not have the return in their own records.
but based on the return form, only return form without enclosures which i gave to them on their request and which they admit in writing to the lok ayuukt they have stated that the cap gains tax is at 20% without knowing the type of cap gain it is.
they have assumed, based on my copy of return, without enclosures given to them that cap gain is on porperty where int is 20% but my cap gain was at 10% on equity oriinted debt fund s which are taxed at 10%.
in short without any enclosure of basis they have cooked a demand which was not sent to me.
i feel that instead of responding to this reply by july 15, i must file another rti seeking copy of assesment order sent to me, copy of computation of cap gains, copy of the return enclosure from which they computed the gains and also question them on the internal note they have sent where cooked up demands for interest on delay payment of tax , etc is made.
i seek expert advice on this matter as this is deliberate wilful and dishonest act on their part.
it must not go unpunished.
vinay kala
july 15,12
Nadeem Qureshi
(Expert) 15 July 2012
Dear Querist
you should contact a tax lawyer
vinaykala
(Querist) 15 July 2012
sir
that answer was not what i wanted.
a taxation expert should be able to say how to frame questions for he knows the rules of the department.
your advice though well meant and kind to me is not what i seek.
i seek only advice in concrete terms and not that i should consult a tax lawyer, another lawyer.
this i do not want to do and hence will not take this advice.
thanks sir for the kind words though
vinay kala
C. P. CHUGH
(Expert) 16 July 2012
Repeated Querry which travelled this forum some time back and was well answered by the Xperts. However
Dear Mr Kala,
The right approach for you now to claim your refund is to file the Appeal, against the intimation of demand served upon you, now in response to your RTI, before CIT (A) of the jurisdiction and obtain directions from CIT to issue you the refund after re-calculating your tax liability. It is easier, shorter, faster and definite way to eventually get refund, unless your aim is contrary to what is being stated.
vinaykala
(Querist) 16 July 2012
dear mr chugh,
thanks for the advice sir.
but just to enlighten you again sir.
the demand has not been sent to me.
i repeat the demand has not been sent to me.
in a a letter to the income tax lok ayukt where i complained the income tax department has stated that there was a demand and sent to the lok ayukt a calculation which only they can explain showing a demand.
the main point is if there was a demand why was it not sent to me.
i have also not reced a copy of the assessment order addressed to me under sec 143 which should have been done.
under these circumstances i am sure you shall be able to give me correct and final guidance.
i want to refund of rs 15888/- plus intrest fast.
i have no other motive sir
vinay kala july 16,12
the query posed earlier was without receipt of the reply from the income tax officer. what i write now is the latest position as on today
vinaykala
(Querist) 25 July 2012
my query still remains unanswered.
the ito outrightly states that there is no refund pending, gives internal note to his superiors stating that demand is there which has not been explained.
no assessment ordr was sent to me and the refund claim has been converted into a demand which again was not made to me.
i need real solid advice other than i should consult a tax expert.
vinay kala
C. P. CHUGH
(Expert) 25 July 2012
Dear Mr Vinaykala,
Please be advised and act as under :
1. Make another RTI asking specifically ;
a) Whether the return filed by X under
PAN No....... for AY...... has been
processed under section 143(1) of
the Act.
b) If the answer to (a) above is yes,
Whether such intimation has been
served upon the assessee.
If the answer to (a) above is NO
When the same would be processed as
the same has become now time barred,
and who is responsible for the same.
c) If the answer to (b) above is YES,
please provide a certified copy of
same.
If the answer to (b) above is NO,
Why the same has not been served upon
the assessee as yet, and who is res-
ponsible for the same.
In case the department supplies you copy of the served intimation, served to you long back, you loose a chance to file appeal, however you may still file with a request for condonation of delay explaining reasons for the same.
In case the department answers that no intimation has yet been served upon you,
make another request for supply of certified copy of intimation, which they are bound to supply.
Once intimation in your hand, your goal is achieved.
You may make application for rectification of error in the intimation under section 154 of the Act
Or
You may prefer to file Appeal against the intimation, now being, received by You.
Hope your all querries are satisfied.
Still Better have the services of a local tax consultant availed.
vinaykala
(Querist) 25 July 2012
dear chugh sahab,
i do not know how to thank you for the excellent, par excellence advice you have given so painstakingly and so well done and so well reasoned.
i could not have waited more anxiously for this complete advice.
i am overwhelmed by your interest in srving the cause of others.
sir i am myself very knowgeable on tax matters but would have still like to have advice from experts.i thought on the same lines but you have been very very clear.
just to enlighten you sir they have not assessed under sec 143(1) ever.
they sought a copy of the 2008-09 ay return from me for processingg it,
i gave them only the print without any enclosure and they taxed cap gains on debt oriented mf taxable at 10% at 20% whic is app to land etc and hence cooked up a demand which they never asked !!!
thanks sir
i shall act on the lines exactly as suggested by you.
I would also add, subjecct to your acceptance a few questions on how they decide on the deamdn, dues under sec 234a b c etc, a copy of this unexplained workout being sent by them to the lok ayukt but not to me
they have however sent me a certified copy
of internal note showing demand under various heads.
thanks sir
i am orewhemed.
july 25,12
