ITR Filing
This query is : Resolved
shilpa bhat
(Querist)
12 November 2008
Dear Sir/Madam
How to file the returns U/S 153(A) as the section is not coming in saral tax F.y 05-06
Regards
Shilpa Bhat
Dear Sir/Madam
How to file the returns U/S 153(A) as the section is not coming in saral tax F.y 05-06
Regards
Shilpa Bhat
12 November 2008
FORM No. ITR-7
**DM
**DM
Nilesh Shah
(Expert)
12 November 2008
Nilesh Shah writes:
Cell: 92246-59941
E mail: nilesh63@vsnl.com
Section 153A deals with assessment in search cases. 153A(1)(a) specifies that the return to be filed, after the receipt of notice, shall be treated as one filed under section 139.
The notice that is referred to is notice u/s 148.
Since ITR are for A.Y 07-08 & A.Y 08-06 and your return is for the A.Y 06-07, you shall have to file the return in Saral Form which was existing before ITR.
Also section 153(1)(a) states that the return shall be filed in such form as may be prescribed.
You can consult the AO who has issued notice u/s 148 & ask for his written reply as to in which form the return be furnished.
Sincerely,
Nilesh Shah
Cell: 92246-59941
E mail: nilesh63@vsnl.com
Section 153A deals with assessment in search cases. 153A(1)(a) specifies that the return to be filed, after the receipt of notice, shall be treated as one filed under section 139.
The notice that is referred to is notice u/s 148.
Since ITR are for A.Y 07-08 & A.Y 08-06 and your return is for the A.Y 06-07, you shall have to file the return in Saral Form which was existing before ITR.
Also section 153(1)(a) states that the return shall be filed in such form as may be prescribed.
You can consult the AO who has issued notice u/s 148 & ask for his written reply as to in which form the return be furnished.
Sincerely,
Nilesh Shah
12 November 2008
Nilesh's view seems correct.
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