Regarding Asstt.

Rajat Sharma (496 Points)

13 November 2022  
Sir due to oversight the assessee has not filed his income tax return for the year 2018-19 and the assessee has been deposited his sales in bank about Rs 70-00Lac.In this respect the department has been issued a notice under section 148(1)(A) and the assessee was filed an reply by. showing that the income of the assessee does not comes under the criteria of income tax and in this respect the department was issued notice under section 148,and in response to this notice assessee filed his return under section 44AD by showing profit more than 8%and now the case of the assessee has been fixed for secrutiny under efaceless.and ask for details of expenditure,sundry creditors profit and loss account cash book bank account statement etc.Sir I want to know that in case filed the return under section 44AD and deposited the tax,cess,Intt comes on his income can the department demand the above said documents in respect of income tax return filed under section 44,AD Thanks