Can a.o visit assessee's off. premises during scrutiny case?

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Sushant Mahajan (Querist)
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21 December 2013 Can an assessing officer visit the official business premises of the assessee during the scrutiny proceedings u/s 142 of past A.Y.?

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Rupesh Jain

Rupesh Jain (Expert)
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21 December 2013 no
only in search or seizer u/s 132

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Sushant Mahajan

Sushant Mahajan (Querist)
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21 December 2013 Sir, can you give reference of some proviso in this regard from the Income Tax Act?

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Nikhil Kaushik

Nikhil Kaushik (Expert)
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21 December 2013 yes. search can be conducted for 142(1) notices.

please read 132(1)(a).

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Sushant Mahajan

Sushant Mahajan (Querist)
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21 December 2013 Thank You Sir.

I have read the section.

Nikhil sir, the assessee has submitted all the required books of accounts and relevant documents asked by the A.O. , can still he visit the premises?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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21 December 2013 Powers are vested ib Ao u/s 142(1)..there is no restriction on him if he is satidfied that books of acccounts are vague or maintained as to defeat the provision of law then ao can visit in this case also.

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Nikhil Kaushik

Nikhil Kaushik (Expert)
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21 December 2013 well I believe Tushar has covered the response well enough.

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Sushant Mahajan

Sushant Mahajan (Querist)
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21 December 2013 But sir, in my case, he has not expressed a view that the books are vague or maintained as to defeat the provisions of law.

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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21 December 2013 he may not tell u but can investigate it without u knowing also.