Notice u/s 142 (1)

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Altaf (Querist)
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17 March 2009 Hi,

I have received a notice u/s 142 (1) for FY 2005-06, prior to which received intimation u/s 143 (1), wherein the AO has shown Nil Tax Payable / Receiveable.

So that means I have filed my returns for that financial year, then why is the notice issued to me.

Secondly, can any one else attend the hearing on my behalf in which case he necessarily be a Qualified CA or any other person can also attend the same on my behalf.

Also let me know if a Vakalatnama is required on stamp paper for some person to attend the same on my behalf or a plan simple authority letter will do.

HUZAIFA HUSSAIN

HUZAIFA HUSSAIN (Expert)
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17 March 2009 IF U HAVE ALREADY FILED THE RETURN FOR THE FY 2005-06 THAN SUBMIT THE COPY OF THE SAME WITH THE DEPARTMENT ALONG WITH THE COVERING LETTER. SECTION 142(1) HAS TWO PARTS - FIRST PART REQUIRES U TO FILE THE RETURN AND SECOND PART FOR SCRUTINY.

ANY PERSON HAVING A KNOWLEDGE OF THE I-TAX LAW AND CAN ANSWER THE QUERIES RAISED BY THE ITO, LIKE INCOME TAX PRACTITIONER, ETC., CAN ATTEND THE HEARING.

VAKALATNAMA SHOULD BE ON STAMP PAPER ONLY.