whether the Addl. Commissioner has any jurisdiction to ask for documents like annual accounts, preceeding and subsequent years' TDS certificates, name address PAN of the customers and copy of agreements entered into by the company, etc in the proceedings initiated under section 271C of the Income tax Act.
271 C Jurisdiction is for failure to dedcut tax power lies with joint commissioner so he will ask for only current years certificates.
Thank you for your reply. but can you please validate your statement by a case law .
Thanks in advance.!
Interactive Media Pvt Ltd.
New Delhi
CA Inter
View Details
Triveni Turbine Limited
Bengaluru
CA
View Details
Arvindkumar Maniar & Co.
Rajkot
CA
View Details
Jawahar and Associates Chartered Accountants
Hyderabad
CA Inter
View Details
CAclubindia
