Notice u/s 142(1)
This query is : Resolved
09 October 2012
Dear friends
An AO has send notice u/s 142(1)with long list of documents & questioner. We had filed ITR at time and give him reply for that along with supporting. Now after two months he again send that notice without list of documents & questioner and show cause notice for penality u/s 271(1)(b) for not attaended last three hearings and any response.
He has not taken our reply send earlier by regd. post. and we have no information about two hearings. Now if he dont accept our reply physically, then what should we do. We have not recd. any scrutiny notice till date.
Pl. advise.
An AO has send notice u/s 142(1)with long list of documents & questioner. We had filed ITR at time and give him reply for that along with supporting. Now after two months he again send that notice without list of documents & questioner and show cause notice for penality u/s 271(1)(b) for not attaended last three hearings and any response.
He has not taken our reply send earlier by regd. post. and we have no information about two hearings. Now if he dont accept our reply physically, then what should we do. We have not recd. any scrutiny notice till date.
Pl. advise.
09 October 2012
Whenever u receive the notices from Income Tax Dept, U need to reply immediately and visit personally wherever required. U have to reply on each notices otherwise client has to face the future repercussions.
Check the date on which the IT dept has sent the notices (see the date stamp affixed in notice) if any received by U or your client.
It is better to visit Income tax office with all necessary documents & reply to questionnary with the requesting letter stating the following:
1) Firstly, request him to condone for non attending for hearing in person or his representative stating non receipt of hearing dates, the shorter notices and others like client availability, collection of documents etc.
2) Secondly and very important is to ask for adjournment of case or postponement for hearing by stating the facts and genuine reasons.
3) Sign the visitor's register with date, time and signature or give small slip to AO in case of his absence.
4) discuss the all relevant information with the client with regard to disclosed income, undisclosed income, if any (check 26AS for AY 2011-12) and collect all documents, accounts, evidences and statements from all sources since the IT dept might have got some evidences through AIR.
5) Do not argue with the IT officials and co-operate in every manner for smooth assessment.
6) explain about non receipt of notices, hearing dates and discuss about applicability of penalty U/s 271(1)(b)with reasonable facts.
7) simply correspondence with ITO will not work out or will not complete assessment easily. Personal visit and personal hearing will ensure smooth assessment.
Check the date on which the IT dept has sent the notices (see the date stamp affixed in notice) if any received by U or your client.
It is better to visit Income tax office with all necessary documents & reply to questionnary with the requesting letter stating the following:
1) Firstly, request him to condone for non attending for hearing in person or his representative stating non receipt of hearing dates, the shorter notices and others like client availability, collection of documents etc.
2) Secondly and very important is to ask for adjournment of case or postponement for hearing by stating the facts and genuine reasons.
3) Sign the visitor's register with date, time and signature or give small slip to AO in case of his absence.
4) discuss the all relevant information with the client with regard to disclosed income, undisclosed income, if any (check 26AS for AY 2011-12) and collect all documents, accounts, evidences and statements from all sources since the IT dept might have got some evidences through AIR.
5) Do not argue with the IT officials and co-operate in every manner for smooth assessment.
6) explain about non receipt of notices, hearing dates and discuss about applicability of penalty U/s 271(1)(b)with reasonable facts.
7) simply correspondence with ITO will not work out or will not complete assessment easily. Personal visit and personal hearing will ensure smooth assessment.
09 October 2012
you have to appear in person to AO , take the hearing, and submit the documents, he may seek some clarification, as he might be not able to understand the computation and documents relation.
avoiding such incidence may go against.
avoiding such incidence may go against.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- TDS U/S. 194NF
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- GST on export of services and Input Credit
- ITC temporary reversal and reclaim
- Applicable TDS rate for sale of property in Nov 2024
- Tds on building rent monthly
- Import license renewal
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
- Strategical investment in Public listed company
Trending Online Classes
CAclubindia
