Can a.o visit assessee's off. premises during scrutiny case?
This query is : Resolved
Sushant Mahajan
(Querist)
21 December 2013
Can an assessing officer visit the official business premises of the assessee during the scrutiny proceedings u/s 142 of past A.Y.?
Please reply.
Please reply.
Rupesh Jain
(Expert)
21 December 2013
no
only in search or seizer u/s 132
only in search or seizer u/s 132
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Sushant Mahajan
(Querist)
21 December 2013
Sir, can you give reference of some proviso in this regard from the Income Tax Act?
Nikhil Kaushik
(Expert)
21 December 2013
yes. search can be conducted for 142(1) notices.
please read 132(1)(a).
please read 132(1)(a).
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Sushant Mahajan
(Querist)
21 December 2013
Thank You Sir.
I have read the section.
Nikhil sir, the assessee has submitted all the required books of accounts and relevant documents asked by the A.O. , can still he visit the premises?
I have read the section.
Nikhil sir, the assessee has submitted all the required books of accounts and relevant documents asked by the A.O. , can still he visit the premises?
21 December 2013
Powers are vested ib Ao u/s 142(1)..there is no restriction on him if he is satidfied that books of acccounts are vague or maintained as to defeat the provision of law then ao can visit in this case also.
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Nikhil Kaushik
(Expert)
21 December 2013
well I believe Tushar has covered the response well enough.
Message likes :
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Sushant Mahajan
(Querist)
21 December 2013
But sir, in my case, he has not expressed a view that the books are vague or maintained as to defeat the provisions of law.
21 December 2013
he may not tell u but can investigate it without u knowing also.
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