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Notice from ito

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(Querist)
26 September 2012 Sir I am proprietor of a firm which is required to get it's account Audited u/s 44AB. Recently, i have got notice under Section 139D(c) for the A.Y. 2011-12 requiring me to produce in ITO's office the copy of Audit Report, Balance sheet & computation of Income. I have filed my Return electronically for the relevant year.Please tell me, whether the notice is valid ? According to me, it only Authorises Board to make rules in this behalf. Are there any rules issued by Board till now ?

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Surrender

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Surrender (Expert)
27 September 2012 While efiling ITR 44AB report would also have been uploaded as also BS and P&L alongwith computation ?

If your case has been selected for scrutiny, then all these can be required u/s 142(1) / 143(2);
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