notice under section 143(2)


Hi All,

I received a notice from income tax department dated 04-Sep-2009 on 11-Sep-2009, Notice under section 143(2) of the Income Tax Act, 1961. This is for the tax filed by me on 05-Aug-2008 for assessment year 2008-09.
 
I am ready to share the documents but the problem is I have been relocated to another city and notice said I need to be present in personal.
 
My question is -
1. Can I submit the documents online. I have the Form AS 26 (nsdl) issued by government and other necessary documents with me.
2. I was aware that a notice need to be sent within 12 months of filing the tax, is it correct?
 
Kindly guide me as how should I proceed.

 
Reply   
 
Advocate

Your personal appearance is not required, you can give a POA to a Chartered Accountant or a Tax Consultant and ask him to handle the matter.

1. Can I submit the documents online. I have the Form AS 26 (nsdl) issued by government and other necessary documents with me.
 

Reply: No there is no system wherein you can submit the details electronically or online to the A.O

2. I was aware that a notice need to be sent within 12 months of filing the tax, is it correct?
 

Reply: The A O is justified in sending the notice well within time and there is no bar because of limitation in the instant case.

 

 


Total likes : 1 times

 
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Retired

 What is the remedy available to ITO if the assessee does not respond to summons u/s 131?

 
Reply   
 
STUDENT

The ITO can proceed penalty proceedings against asesses u/s271 and after two or three date he will make the Best Judgement Assessment as per the documents available with him

sanjeev

 
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STUDENT

In income tax proceedings only the assessee or POA holder can submit the documents physically. Even if sam is located at other place he can give POA to CA to represent him. CA will present the case before ITO

sanjeev

 
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STUDENT

Date of Issue of notice is relevant for calculating 12 months not date of receipt

sanjeev

 
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Retired

 I understand that when summons are issued by ITO u/s 131 there is a clause that if the assessee would not attend a penalty of Rs.10000 for each default would be levied. Is discretionary or mandatory and what does each default mean?

 
Reply   
 
Director

Dear Sanjeev,

I this case the notice u/s 143(2) has been issued well within time, i.e. six months from the end of financial year in which return was filed.  You are right that it is date of issuance of notice which is important in decising time limitation matters but the department should have evidence that it has been duly dispatched within the limitation time, if validity of notice is challenged.

 
Reply   
 
Director

Dear Mr Sam

There is no cause for worry. Notice u/s 143(2) does not mandate your personal presence. in fact, you can write to the officer intimating your problem and ask him the details he requires to complete your assessment. in such case, the officer will issue a notice u/s 142(1), calling for details which you can comply with either personally, through a representative or even by registered post.

Your personal presence is must only if you are summoned u/s 131 of the Act to produce certain documents and recording statement under oath, which is not a regular phenomenon in assessment proceedings.

For information of other learned contributors to this forum, failure to comply with summons u/s 131 may attract:

1. Penalty u/s 272A i.e. Rs 10,000/- for default/ non compliance on each occasion. Such penalty is imposed by an officer not below the rank of Joint CIT after allowing opportunity to the assessee.

2. Failure to comply with summons under section 131 is sufficient reason to issue search warrant u/s 132 of Act.

3. The authority acting u/s 131 enjoys same powers as of a Civil Court and thus compliance to summons can be enforced by issuing arrest warrant.

 
Reply   
 
advocate/counsel supreme court

if AO issues notice u/s 143(2) and 142(2)  whether limitation of 6 months or 12 months apply when the Notice is dated August 31, 2010 while the ROI  for AY 2008-09 was acknowledged by ITO relevant on 3.12.2008?

 
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