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filing of return of income

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This query is : Resolved

rajinder singh (Querist)

11 February 2009 dear sir,

My query is regarding filing of return of income for individual- salaried income.

suppose a person starting filing his return(i.e. his first return) from A.Y 2007-08 and onwards, can he be asked about his return for A.Y 2006-07 or past year?

Would it make any difference whether his past years income was above taxable limit or not?

Saurabh Aggarwal

Saurabh Aggarwal (Expert)

11 February 2009 Yes
The Assessing Officer can issue a notice to the assessee u/s 142(1) for filing of ROI.

Also, the A.O. may issue a notice u/s 148 to file the ROI, if he has reasons to believe that the assessee was chargeable to tax in earlier years and his income has escaped assessment.

Further, the A.O. may make the Best Judgement Assessment in which the assessing officer will himself assess his income and calculate the tax liablility thereon and issue the Notice of Demand. However, the AO will issue Notice u/s 144 first as to - "Why Best Judgement Assessment should not be made against the assessee" in which assessee will be given the opportunity to explain his reasons for not filing ROI.

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