142(1)

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Ratan Sharma (Querist)

16 June 2009 A.O. issued notice u/s. 142(1) on dt. 15/6/2009 to submit IT return for the A.Y. 2006-07. Also requested to submit copy of returns & Form No. 16 from A.Y. 1996-97 to 2008-09. Is it a valid notice. Is it binding for the Assessee to submit the required documents. Plz keep the querry open.

CA.BHARAT BHUSHAN

CA.BHARAT BHUSHAN (Expert)

16 June 2009 AO can issue notice u/s 142(1)(i) to the person who has not yet filed his return of income within due date or before the end of relevant AY.Now, if u have already filed the return of AY:2006-2007 then u may reply the AO that we have already filed this return vide ack.no.....dated.....so treat this return filed u/s 142(1).

However, for assesses who have already filed their returns, AO may ask the assessee to produce such accounts OR documents as he may require u/s 142(1)(ii). In your case, if u have already filed ur returns then u must have filed ur Form 16 with your returns except for A.Y.2008-2009. So, u should reply the AO that we have already filed the Form 16 with returns.

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