Notice u/s 142 (1) on auditor of a company

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 January 2013 Tax Auditor has received notice on 15-01-2013 u/s 142(1) for AY 2010-2011 asking for details. It it addressed as below. It was hand delivered.

To,
Principal Officer,
(Name of the Company)
c/o (Name and address of the Auditor).

My query is that is above notice valid and can an auditor be issued notice u/s 142(1)?

What should be a suitable reply in case the required documents are not available with auditor and the assessee is not traceable?

Thanks in advance.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)

22 January 2013 The above notice might have been issued by the AO in the wrong impression that the Tax Auditor "has made a return".
.
In such a case the tax auditor has to raise the validity aspect before the ITO (Politely..), however, he should clarify the issues to the extent applicable and can reasonably be expected for an auditor.
.

Querist : Anonymous

Querist : Anonymous (Querist)

24 January 2013 Thanks for the reply. But is uploading a return from office can be taken as "Making a return"?.
Can ITO issue summons to Tax Auditor in case this notice is not complied?
What if the assessee has made the submissions as required in notice?

Pls reply

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