One of my client has received notice u/s 142(1) and u/s 143(2) on 2.6.2013 dated 21.5.2013 requiring the assessee to attend IT office or produce documents,accounts,etc. for A.Y.2011-12.
My client is a Govt.officer.He has received part of arrears of salary as per sixth pay commission in F.Y.2010-11 and F.Y.2011-12.So, my client claimed releif u/s 89,but filed the return for A.Y.2011-12 on 1.8.2011 i.e.next day after due date. Also, he failed to submit form 10E for claiming releif u/s 89. He filed physical return so, this notice u/s 142(1) and 143(2) is issued for what reason as it is not clearly mentioned that which information or documents to be submitted..nor the points on which information is required is mentioned.only it is asked to prepare a true & correct return. There was no tax payable.in fact, due to releif u/s 89, refund was due of Rs.8895. So, now, what should my client do? How he can reply the notice as notice also was received after 29.5.2013 the date fixed for the meeting with IT officer. Please, co-operate in this regard. Thank you.
07 June 2013
He should meet the concerned ITO with the notice along with the evidence towards the date of receipt(date stamp on the envelop)and seek more time for hearing.