Advocate Simran Kumari · Bar Enrolment BR/1115/2023 · Patna High Court
Waiting for your income tax refund in Patna? Refunds may be delayed for several reasons — e-verification issues, bank account validation, mismatch in ITR, or an outstanding demand being adjusted under Section 245. Advocate Simran Kumari helps Patna taxpayers with refund delay interest under Section 244A, adjustment against outstanding demand, refund reissue and rectification under Section 154 — with representation before the ITO Ward Patna, CIT(A)-3 Patna, ITAT Patna Bench and Patna High Court.
244A
Refund Interest
245
Refund Adjustment
154
Rectification
30d
Adjustment Response
Choose your path
Refund stuck or adjusted in Patna? Time is critical.
A Section 245 intimation for refund adjustment requires a response within 30 days. If you do not respond, the department may proceed with the adjustment. A rectification application under Section 154 for refund errors must be filed within the prescribed period. Where the refund is delayed beyond the statutory period, interest under Section 244A becomes payable.
Official Government Portals
Every income tax refund and related request is processed through a designated government portal. The links below are the official portals referenced throughout this page. Always verify your refund status on the portal before acting on any communication.
Official Income Tax & Refund Portals
Patna-specific contact details
ITO Ward-1(1), Patna: 3rd Floor, Lok Nayak Bhawan, New Dak Bungalow Road, Patna – 800001.
CIT(A)-3, Patna: 3rd Floor, Alankar Place, Boring Road, Patna – 800001. Email: patna.cit.apl3@incometax.gov.in. Phone: 0612-2234070
Complete Income Tax Refund Hub
Every income tax refund sub-topic is organised below by issue — from refund status to delay, adjustment and rectification. Each topic is covered in detail in the sections that follow.
Status & Tracking
Delay & Interest
Adjustment
Rectification
Documents & Process
Related Tax Practice
Can't find the refund topic you need?
Send your query and get a same-day note on scope, issue and next steps.
Competitor & Gap Analysis
A review of the leading income tax refund guides and law firm practice pages — including tax portal articles, CA firm guides and directory listings — shows a consistent pattern: refund tracking is covered but the delay reasons, Section 244A interest calculation, Section 245 adjustment response and Section 154 rectification are not explained with Patna-specific detail. The gaps below are addressed directly in the sections that follow.
| Gap observed | What most competitor pages do | What this hub does instead |
|---|---|---|
| No Section 244A interest detail | Mention refund delay without explaining the 0.5% per month interest under Section 244A, the 3-month rule, or the exclusion of periods attributable to the assessee | A dedicated Section 244A section with the interest rate, the 3-month computation rule, exclusions and the Patna HC position |
| No Section 245 response detail | Do not explain that the taxpayer can Agree, Partially Agree or Disagree with the proposed adjustment, or that the response window is 30 days | Step-by-step Section 245 response procedure with the three response options, the 30-day deadline and the e-filing portal navigation path |
| No Section 154 rectification clarity | Confuse rectification with appeal and do not explain the 3-month deadline for the AO to rectify an intimation | A dedicated Section 154 section explaining when rectification applies, the 3-month AO deadline, and the Patna ITAT position that a demand notice is part of the assessment order and rectifiable |
| No Patna case law | General refund content with no Patna High Court or ITAT Patna Bench authority | Integrated Patna authority — *Kaushal Kumar Singh HUF* (TDS credit and refund), *Rajendra Prasad Sah* (refund verification), *Manohar Lal Poddar* (refund order), *Patna ITAT* on Section 154 |
| No refund reissue guidance | Do not explain the Refund Reissue request, the 7-10 day credit timeline, or the validated bank account requirement | Dedicated refund reissue coverage with the Services → Refund Reissue navigation path and the 7-10 day credit timeline |
| No Patna forum details | Do not identify ITO Ward Patna, CIT(A)-3 Patna or the ITAT Patna Bench with addresses and contact details | Patna-specific forum table with addresses, phone numbers and email IDs for ITO Ward, CIT(A)-3 and the ITAT Patna Bench |
| Thin AEO/voice answers | Long paragraphs without direct answers, making voice and AI citation difficult | FAQ blocks with one-paragraph direct answers optimised for AEO, VEO and LLM extraction |
Practical effect of these gaps
A taxpayer in Patna searching for help with an income tax refund often finds pages that describe refund tracking but do not explain what the taxpayer should do when the refund is delayed, adjusted or erroneous. This hub is structured the opposite way: every section starts with the statutory provision, the response window, the documents, the Patna forum address and the Patna authority — so the page answers the question before it asks for the call.
Want the gaps in your own refund matter addressed?
Send your ITR acknowledgment and refund status and get a same-day assessment.
Practice Areas
Every refund matter is scoped to the issue, the statutory provision, the documents available and the Patna forum. The chamber handles the full lifecycle from refund tracking to rectification and appeal.
Checking refund status on the e-filing portal, identifying the stage of processing, and filing a Refund Reissue request where the refund failed due to an invalid bank account. Once the reissue request is submitted, the refund ordinarily takes 7–10 days for credit.
Where the refund is delayed beyond the statutory period, interest under Section 244A becomes payable at 0.5% per month or part of a month. For TDS and advance tax refunds, interest runs from 1 April of the assessment year; in other cases, from the date of payment. The period attributable to the assessee is excluded.
Where an intimation under Section 245 proposes to adjust the refund against an outstanding demand from an earlier year, the taxpayer has 30 days to respond. The response can be Agree, Partially Agree or Disagree with the demand. If no response is submitted, the department may proceed with the adjustment.
Filing a rectification application under Section 154 where there is a mistake apparent from the record — such as a TDS credit not allowed, an incorrect demand, or a refund computation error. The AO must rectify a mistake brought to notice within 3 months from the end of the month in which it is brought to notice.
Compiling the documents required for a refund request — ITR acknowledgment, bank account validation, Form 26AS, AIS/TIS, TDS certificates and, where applicable, an indemnity bond. The bank account must be validated on the e-filing portal before the refund can be credited.
Where the refund is wrongly withheld or not granted despite a favourable order, a writ petition may be maintainable before the Patna High Court. The Court has directed verification and prompt refund of amounts recovered pursuant to a withdrawn assessment order.
Not sure which refund issue applies to you?
Send your ITR acknowledgment and refund status and get a same-day note on the issue and next steps.
Why this Chamber
01
Your income tax refund matter is handled by the advocate herself — not routed through intermediaries or call centres.
02
Familiar with the ITO Ward Patna at Lok Nayak Bhawan, the CIT(A)-3 Patna at Alankar Place, Boring Road, the ITAT Patna Bench at Central Revenue Building, Bir Chand Patel Path, and the Patna High Court.
03
The chamber is located at P.C. Colony, Kankarbagh, Patna – 800020, easily accessible from Boring Road, Kankarbagh and central Patna.
04
Advice grounded in the statute and current Patna High Court and ITAT Patna Bench authority — no exaggerated promises, no procedural shortcuts.
How to Engage
Send the details Step 01
Share your ITR acknowledgment, refund status screenshot and any intimation under Section 245 or 143(1) by WhatsApp or email. Acknowledge receipt is issued the same day from the Kankarbagh chamber.
Refund assessment Step 02
A short call to establish the refund issue — delay, adjustment, rectification or reissue — and the correct response strategy and deadline.
Written scope Step 03
A written scope of the engagement and the fee arrangement for the stage concerned, before any work begins.
Filing and follow-up Step 04
Section 245 response, Section 154 rectification, refund reissue or writ petition filing — with follow-up before the Patna authorities.
Ready to start? The first step takes two minutes.
Send your details and receive a same-day assessment from the Kankarbagh chamber.
The legal position in brief for Patna taxpayers
An income tax refund in Patna arises where the tax paid by way of TDS, TCS, advance tax or self-assessment tax exceeds the tax determined on assessment. Under Section 237 of the Income Tax Act, 1961, the taxpayer is entitled to a refund of the excess, and under Section 244A, interest is payable at 0.5% per month or part of a month where the refund is not granted within the prescribed period.
A refund delay may arise from incomplete ITR verification, an invalid or unvalidated bank account, a mismatch in the return, or an outstanding demand being adjusted under Section 245. Where the refund is erroneously reduced or denied, the remedy is a rectification application under Section 154, an appeal before the CIT(A)-3 Patna, or in appropriate cases a writ petition before the Patna High Court.
The refund status can be checked on the Income Tax e-Filing Portal. The refund is processed by the Centralised Processing Centre (CPC), Bengaluru, after the ITR is e-verified and the return is processed under Section 143(1).
After the ITR is filed and e-verified, the return is processed by the CPC. The refund may move through the following stages:
Where the refund failed because the bank account was not valid or not validated at the time of issue, the taxpayer must file a Refund Reissue request. This is done by logging in to the e-filing portal and navigating to Services → Refund Reissue → Create Reissue. Once submitted, the reissue request ordinarily takes 7–10 days for credit of the refund.
Official refund status and reissue guidance
Refund not credited despite processing?
Send your ITR acknowledgment and refund status for a same-day assessment.
A refund delay may arise for several reasons. Identifying the specific reason is the first step to resolving the delay.
Where a refund is due and is not granted within the prescribed period, the taxpayer is entitled to simple interest under Section 244A of the Income Tax Act, 1961. The interest is calculated at 0.5% per month or part of a month.
| Refund type | Interest period | Rate |
|---|---|---|
| TDS / advance tax refund | From 1 April of the assessment year to the date the refund is granted | 0.5% per month or part of a month |
| Other refunds | From the date of payment of tax or penalty to the date the refund is granted | 0.5% per month or part of a month |
| Refund where proceedings delayed | Where the delay is attributable to the assessee, that period is excluded | 0.5% per month or part of a month |
The proviso to Section 244A(1) states that no interest is payable where the amount of refund is less than 10% of the tax as determined under Section 143(1) or on regular assessment. Where the proceedings resulting in the refund are delayed for reasons attributable to the assessee, that period of delay is excluded from the period for which interest is payable.
Where the department fails to pay interest on the refund within the prescribed period, the taxpayer may be entitled to interest on such interest. The Income Tax Act provides for this under Sections 214 and 244, and the taxpayer can file a rectification application or a grievance for the same.
Gap this hub fills — Section 244A interest clarity
Most competitor pages mention refund delay without explaining the Section 244A interest rate, the 3-month computation rule or the exclusions. This hub sets out the statutory interest computation — so the taxpayer knows what interest is payable on a delayed refund.
Refund delayed beyond the statutory period?
Send your ITR acknowledgment and refund status for a same-day interest assessment.
Where the Income Tax Department finds that a refund is due to the taxpayer for the current assessment year but there is an outstanding tax demand from an earlier financial year, the department may issue an intimation under Section 245 proposing to adjust the refund against the outstanding demand.
A Section 245 intimation does not mean that the taxpayer has done something wrong. It simply means the department intends to set off the refund against an unpaid demand. The department must notify the taxpayer before making the adjustment, and the taxpayer has 30 days to respond.
| Response | Meaning | Consequence |
|---|---|---|
| Agree with Demand | You accept the outstanding demand | Refund adjusted against the demand |
| Partially Agree | You accept part of the demand and dispute the rest | Pay the agreed portion; disputed portion contested |
| Disagree with Demand | You dispute the entire demand | Demand contested; refund not adjusted pending resolution |
Section 245 response guidance
Gap this hub fills — Section 245 response detail
Most competitor pages do not explain that the taxpayer can Agree, Partially Agree or Disagree with the proposed adjustment, or that the response window is 30 days. This hub sets out the step-by-step response procedure with the e-filing portal navigation path — so the refund is not adjusted without a considered response.
Received a Section 245 intimation in Patna?
The response window is 30 days. Send the intimation for a same-day assessment.
Where there is a mistake apparent from the record in an intimation under Section 143(1) or an order passed by the income-tax authority, the taxpayer may file a rectification application under Section 154 of the Income Tax Act, 1961. This is the appropriate remedy for correcting refund computation errors, TDS credit not allowed, or an incorrect demand raised in the intimation.
Under Section 154(2), the Assessing Officer shall make an amendment for rectifying a mistake brought to notice by the assessee. The proviso to Section 154(2) states that the AO shall make the amendment within 3 months from the end of the month in which the mistake is brought to notice. If no amendment is made within that period, the assessee may appeal to the Deputy Commissioner (Appeals) or the Commissioner (Appeals) against the intimation.
A rectification application is filed electronically on the e-filing portal under Services → Rectification. The taxpayer must select the relevant assessment year, the intimation or order, and the nature of the mistake. Once filed, the rectification request is processed by the CPC or the Assessing Officer.
| Stage | Timeline | Forum |
|---|---|---|
| Rectification application filed | Any time before the expiry of the statutory period | e-filing portal (Services → Rectification) |
| AO rectification order | Within 3 months from the end of the month in which the mistake is brought to notice | Assessing Officer / CPC |
| Appeal if no rectification | As per Section 246A | CIT(A)-3 Patna |
The ITAT Patna Bench has held that a notice of demand is very much part of the assessment order, and where an error comes to notice, the same is rectifiable under Section 154 of the Income Tax Act. This means that a demand raised in the intimation or assessment order can be rectified through a Section 154 application.
Gap this hub fills — Section 154 rectification clarity
Most competitor pages confuse rectification with appeal and do not explain the 3-month deadline for the AO to rectify an intimation, or the Patna ITAT position that a demand notice is part of the assessment order and rectifiable. This hub sets out the statutory procedure and Patna authority.
TDS credit not allowed or refund wrongly reduced?
Send the intimation and get a same-day rectification strategy note.
The Patna High Court and the ITAT Patna Bench have developed significant precedent on income tax refunds, TDS credit and refund withholding.
The Patna High Court dealt with a batch of writ petitions where the assessee's grievance was that TDS certificates had been issued by the bank, and the tax had been deposited in the Government account, but the Assessing Officer did not give credit for the TDS while making the assessment, thereby denying the refund. The Court held that once the certificate of deduction of income tax at source has been issued in respect of depositing of tax in the Government account, it is incumbent upon the authority to credit the same in computing the total income.
The Patna High Court directed verification of the exact amount of refund still pending, if any, and permitted the petitioner or his authorised representative to cooperate with the verification process. The Court emphasised the need to determine the refund amount accurately before any direction could be issued.
The Patna High Court dealt with a matter where an order of refund of ₹4,81,087 was issued in favour of the assessee. The Court examined the assessment and the appeal pending before the appellate forum, and considered the refund order in that context.
The Patna High Court held that if the petitioner's assertion regarding the official withdrawal of the assessment order is factually correct, the respondents are legally required to refund the recovered amount. The Court directed verification and prompt refund of the amount recovered pursuant to a withdrawn assessment order.
The ITAT Patna Bench has held that a notice of demand is very much part of the assessment order, and in case an error comes to notice, the same is rectifiable under Section 154 of the Act. The Tribunal has also condoned delays in filing appeals where the taxpayer was pursuing rectification or refund-related remedies.
Refund wrongly withheld in Patna?
Get a Patna High Court maintainability assessment.
Log in to the e-filing portal, go to e-File → Income Tax Returns → View Filed Returns, and click View Details. The Refund Status section shows the current processing stage, the date of refund and the last four digits of the bank account.
Common reasons include ITR not e-verified, bank account not validated, mismatch in the ITR, outstanding demand being adjusted under Section 245, incorrect bank account details, return under scrutiny, or administrative delay at the CPC.
Section 244A of the Income Tax Act, 1961 provides for simple interest at 0.5% per month or part of a month on refunds. For TDS and advance tax refunds, interest runs from 1 April of the assessment year. For other refunds, it runs from the date of payment of tax or penalty. The period attributable to the assessee is excluded.
A Section 245 intimation is issued when the Income Tax Department proposes to adjust your refund against an outstanding tax demand from an earlier year. You have 30 days to respond. You can Agree, Partially Agree or Disagree with the demand on the e-filing portal under Pending Actions → Response to Outstanding Demand.
Log in to the e-filing portal, go to Pending Actions → Response to Outstanding Demand, select the relevant demand, and choose Agree, Partially Agree or Disagree. If you Disagree, select the appropriate reason and provide details. If you Partially Agree, pay the remaining demand before submitting the final response.
Section 154 allows the taxpayer to file a rectification application where there is a mistake apparent from the record in an intimation or order — such as TDS credit not allowed, refund reduced, or an incorrect demand. The AO must rectify the mistake within 3 months from the end of the month in which it is brought to notice.
Where the refund failed because the bank account was not valid or not validated at the time of issue, the taxpayer must file a Refund Reissue request. This is done by logging in to the e-filing portal and navigating to Services → Refund Reissue → Create Reissue. Once submitted, the reissue request ordinarily takes 7–10 days for credit of the refund.
Yes, in appropriate cases. The Patna High Court has directed verification and prompt refund of amounts recovered pursuant to a withdrawn assessment order. The Court has also held that once a TDS certificate is issued, the authority is statutorily obliged to give credit for the TDS and refund the excess.
Send your ITR acknowledgment, refund status screenshot and any intimation by WhatsApp or email to the chamber. A same-day acknowledgment is issued, followed by a short assessment call. A written scope and fee note is provided before work begins. Direct chamber access is available at P.C. Colony, Kankarbagh, Patna – 800020.
Disclaimer
This page on income tax refund in Patna is published for general information only and does not constitute legal advice or solicitation. Income tax law, rules, forms, monetary limits and portal procedures are amended from time to time. The applicable position must be verified against the current statutory text, notifications and circulars, and against the facts of the particular matter. The Income-tax Act 2025 applies from Tax Year 2026-27; the Income Tax Act 1961 continues for earlier tax years. Engagement of the chamber is subject to a written scope and fee arrangement. No outcome is guaranteed.
Law last checked: 6 October 2026.
