31 December 2009
my client(status- individual) has not filed tax return for the A.Y.2004-05, in that year his total income from mining contract was Rs.11,00,000/-. But now I.Tax officer (i.e.on 30/12/2009) asking my client to produce books of account pertaining to that year. (Dept.got this details from tds return filed by the party who awarded mining contract to him.) Can they do so?
31 December 2009
yes, they can do so in view of powers u/s 131Of i. Tax Act,1961or else they can issue notice to your client u/s 148 of i. Tax Act,1961