27 April 2020
our one of the client has received notice u/s 133(6) for AY 2013-14, for high cash deposited in the savings account & also his grand father has received same notice for same year by difference AO. The Bank account in which such high cash deposited was jointly held by this grand father & grand son . Now my question is Whether Can I make an application to AO that this cases should be heard by same AO?? also notice received in February 2020 and does not contained DIN Number of AO
28 April 2020
First check the section under which both the notice.. Notice u/a 133 (6) is just for calling for some information from third party .. For DIN not given on notice than you can login on his income tax account 8n income tax site and check notice and confirm with Ao For AO place of assssee is main determination for Your AO. You can also post your query on taxguide.club for fast resolve the query
28 April 2020
Both the assesses resides in same home and same village and also jurisdiction Assessing officers also belongs to different ward of same income tax office
28 April 2020
Both the assesses resides in same home and same village and also jurisdiction Assessing officers also belongs to different ward of same income tax office
28 April 2020
Ya it may possible as in ward assessee are divided using many criteria like income, residential status, type of assessee, work load etc..
30 April 2020
First it is not a notice as issued under section 133(6) , it is just an intimation letter calling for some clarification with regard to matter stated in the letter, on which basis AO can initiate proceeding for further proceeding if not satisfied with your reply or non submission of reply. AO will initiate proceeding u/s 148 based on your reply. DIN may be a technical fault but it will not deprive the AO right to proceed. it would be better reply with your facts of the case
30 April 2020
According to me, CBDT has clarified that if there is no DIN in internal or external letter issued by any income tax authority, that should be treated as invalid and not to be acted upon. According to Supreme Court decision the circular issued by CBDT is binding on all income tax authorities.
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