DINESH KUMAR
(Querist) 02 April 2014
This query is : Resolved
once return filed before passing the final assessment order in persuance of notice under section 142(1) & 148 can A.O IVOKE SECTION 144 R.W.S 147 OF IT ACT, 1961 TELLING HE HAS NO TIME TO VERIFY THE CLAIM OF LOSS CLAIMED IN ROI FILED ALRAEDY. IF HE IVOKE 144 & PASS THE ASSESSMENT ORDER WITH OUT CONSIDERING ROI FILED IS WRIT IS MAINTABLE IN HIGH COURT. THE ASSESSMENT YEAR IN QUESTION IS 2009-10. EVEN AFTER FILING RETURN HE PASS THE FINAL ORDER U/S 144 THAT TOO WITH OUT GIVING SHOW CAUSE NOTICE AND OPPURTUNITY TO EXPLAIN. HE ALSO NOT CONSIDERED ALL THE EVIDENCE , SUBMISSIONS GIVEN TO HIM. IS WRIT IN HIGH COURT IS MAINTABLE. PLS GIVE ME OPINION.
Guest
(Expert) 02 April 2014
Your query is like a student's academic query, if the real problem is not discussed by you. You have not mentioned whether you received any written communication from the AO quoting the reason that "HE HAS NO TIME TO VERIFY THE CLAIM OF LOSS CLAIMED IN ROI"?
You have also not stated whether you met the AO to ask why he did not serve you show caue notice u/s 142 and what was his reply to that?
If you met the AO, you have also not mentioned whether you showed him the proof of your losses claimed through the return?
So, the experts have rightly advised you to consult a tax advocate, as any opinion cannot be possible to be made without going through the facts of the case to make you aware whether the writ made on your perception is maintainable in the HC or not.
T. Kalaiselvan, Advocate
(Expert) 02 April 2014
I agree with the experts that you should consult a taxation law practicing lawyer to solve your query.
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