Jimmy Jhamb (ARTICLE) (29 Points)
19 April 2018Notice issued by AO u/s 133 (6), without mentioning that approval of commissioner has been obtained (althogh he might have obtained the aprroval, but the fact is not stated on the notice). Is notice valid?
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(170177 Points)
Replied 19 April 2018
No need to mention about permission in the notice u/s. 133(6)......
Unless properly replied, permission for scrutiny can also be obtained.
Jimmy Jhamb
(ARTICLE)
(29 Points)
Replied 19 April 2018
But as per Section 133 (6), if no assessment procedings are ongoing AO needs to take permission from Comissioner before issuing notice U/s 133 (6)
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(170177 Points)
Replied 19 April 2018
Yes, agreed........... in case of inquiry when no proceeding are pending against assessee. (circular no 177 dated 18th August 1995), But it may not be disclosed in the Notice!!
Also Refer: https://www.caclubindia.com/articles/power-to-call-for-general-information-u-s-133-6--19177.asp
Jimmy Jhamb
(ARTICLE)
(29 Points)
Replied 19 April 2018
Yup. Thanks for the response.
Still m not able to clarify that not mentioning the fact in the notice that "Prior permission has been obtained" will invalidate the notice..acc. to me
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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