Notice u/s 43 (2)
Shubha
(Querist) 28 September 2015
This query is : Resolved
I filed my IT return for AY 14-15 in Feb 2015 (Very late). I also got my refund electronically in June 2015.
On 22nd Sep I got an email from a gmail id asking me to appear personally or through a lawyer to the Civic Centre, New Delhi office for "further details". I want to know a few things from our experts here:
1. Is this a fake notice as it has come from a gmail id?
2. U/s 43 (2) the notice should be sent within 6 mths of te end of AY. I filed my returns late so I am not sure whether this still applies.
3. I've got my refund and this notice comes after that -is this possible?
4. There is no attachment in the email, no reference number - is this suspicious?
5. The ward number mentioned in the email is not the same as that associated with my PAN (I checked on the IT Department's site).
Pls advise what to do. I am not in India currently and cannot appear for verifying it personally.
Regards
Shubha
Anirudh
(Expert) 28 September 2015
The notice u/s. 143(2) [not 43(2) as mentioned by you] is required to be served before expiry of six months from the end of the financial year in which the return is furnished.
In your case, the financial year in which you filed the return was 2014-15. The six months period from the end of the said financial year expires on 30.9.2015. You have already received the notice. Therefore the notice is within time.
The Refund is based on the provisions of Section 143(1). It is not an assessment. Therefore, the present notice is valid.
If it was a fake email-id, they would not have asked you to visit Civic Centre. However, they would not have asked you to appear through a lawyer. They would have at best stated that either appear personally or through an Authorised Representative. The notice would have mentioned as to which Income Tax Authority you are required to meet.
Therefore, please do not ignore the notice. If you are not in India, then you appoint a suitable Authorised Representative to represent you before the I.T. Authorities. If the Notice turns out to be fake, then your representative will come to know about it.
Shubha
(Querist) 28 September 2015
Thanks for your revert Mr Anirudh.
Today we again received another notice u/s 43(2) with the correct ward number and seal. This one came through postal services.
Pls tell me how to prepare for this. Can they dig into previous years' accounts also or will it be only limited to AY 14-15?
As far as I know there is no tax evasion on my part. God knows why they have called for me.
Regards
Shubha
Anirudh
(Expert) 29 September 2015
If you have not handled such I.T. Notices in the past, it would be advisable for you to get in touch with a professional.
Shubha
(Querist) 29 September 2015
Thanks Mr Anirudh
H.M.Patnaik
(Expert) 29 September 2015
Yes, in your case it is advisable to seek assistance of an experienced local Income tax lawyer/ consultant to represent you before the authority with connected papers.
In case you are out of India or unable to arrange attendance throgh authorised representative, you can seek short extension of time from the Assessing authority by stating reasons in writing .
T. Kalaiselvan, Advocate
(Expert) 04 October 2015
