LCI Learning

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Debit from A/c by Income tax Officer

(Querist) 05 March 2011 This query is : Resolved 
Sir,
A penalty order and notice of demand for Rs. 130000 was received from the Income Tax Officer without his signatures on them. So, no order is valid without the signature of the appropriate authority on it and the same was not complied with. Without any further intimation the ITO has sent a notice u/s.226(3) to the branch manager of the bank to remit any amount from the said A/c.No. to Income Tax account and an amount of Rs.10000 has been debited from the account as per the ITO's notice. Should a writ be filed against the same? Kindly advise, Sir
Regards,
Vishwanath
Guest (Expert) 05 March 2011
Any notice received from the ITO should not have been taken lightly. Had there been any omission, the doubt must have been got cleared by asking in writing for clarification from the concerned ITO. Now, better approach the appropriate appellate authority in the case in consultation with some IT Practitioner or a CA.
Vishwanath (Querist) 06 March 2011
Sir,
Thank you so much for your kind advise. No clarification with the ITO was sought as the address on the envelope was of a different place and inspite it has reached the assessee. The same was sent by ordinary post and not regd post. Sir, kindly advise me if prior intimation of attachment was necessary by the ITO.
Regards,
Vishwanath
R.Ramachandran (Expert) 06 March 2011
Dear Mr. Vishwanath,
You are still on technicalities, while real action is taking place by way of debiting your Accounts. If penalty order had been passed and you had not taken any action, I don't think any prior notice to you that your account would be attached or direct debit would be made is necessary.
Guest (Expert) 06 March 2011
Dear Vishwanath,

If you read the notice properly, I am sure clear indication is given in the notice towards any likely future action in case of no response from the assessee.
Vishwanath (Querist) 06 March 2011
Sir,
I understand I am still on technicalities. When an order without the ITO's signature, not sent through regd post(can be said not sent) and sent with a wrong address of a different PLACE and reached the assessee's correct place(address). When an order not signed is no order, why should anyone try to give the ITO an opportunity to correct his mistake and lose his own opportunity. Kindly advise if a writ can be filed with prior legal notice to the ITO, Sir.
Regards,
Vishwanath
R.Ramachandran (Expert) 06 March 2011
OK. If you are so convinced that you have a strong case, go ahead and file the Writ.
soumitra basu (Expert) 14 March 2011
You have a strong case to argue. The order is non-est and not tenable in law.
Vishwanath (Querist) 25 March 2011
Thank you Soumitra Sir


You need to be the querist or approved LAWyersclub expert to take part in this query .


Click here to login now



Similar Resolved Queries :





Post a Suggestion for LCI Team
Post a Legal Query