INCOME TAX ACT, 1961

Section 244A

Refund - Interest under section 214A - Inadverterct mistake in challan -

Assessee sought credit of self-assessment tax and to grant resultant refund along with interest under section 244A. It was submitted that assessee erroneously paid tax liability determined for assessment year 2010-11 in the assessment year 2011-12 and again erroneously claimed refund in the assessment year 2010-11, instead of assessment year 2011-12. Held: It was submitted on behalf of Revenue that the assessee claimed a self-assessment challan in assessment year 2010-11. However, while depositing the challan, the assessee due to oversight inadvertently, mentioned assessment year 2011-12 in the challan, instead of assessment year 2010-11. Therefore, the credit for the challan could not be given to the assessee for the relevant assessment year. Further, it was submitted that the Revenue wanted to correct the assessment year as 2010-11 instead of assessment year 2011-12 but on going through the ITBA system, it was found that challan was consumed by AST. Accordingly, a complaint was lodged with ITBA helpdesk for correction of challan. Furthermore, as per new faceless assessment system, the bulk data was being transferred from one ward to another in the department across the country. Accordingly, as soon as ITBA system would be streamlined and necessary correction in challan would be made by the system, the credit of the Challan in the relevant assessment year would be given in due course of time. Keeping in view the same, the Revenue was directed to give credit of the Challan in the relevant assessment year as expeditiously as possible.

REFERRED :

FAVOUR : Directions issued

A.Y. : 2010-11

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