10 September 2018
one of my client having business kirana shop and he has filed itr form 2007 to till the date with proper manner but before 2 days ito has call to assessee that we have issue notice against you kindly visit to department and today also called to my client that again called kindly visit at department than i have to called and asking regarding that notice than A.O clarified that assessee has not filed itr in a.y 2011-12 and income has escaped i just given my mail id and telling that send me your notice copy but still not received my question is that 1. whether a.o has right to issue notice form a.y 2011-12 in current month (bz time limit of that notice 6 year) 2. i have already filed itr in that year than why a.o asking that non filing itr in that year 3. i have filed itr under sec 44AD and i dont maintain books of account and how it is possible to provide complete balance sheet and trading account if notice is received as per telephonic discussion
10 September 2018
1 AO can't issue notice after 6 years from the end of assessment year. 2 AO can't ask. 3 Not legal to ask accounts once opted for 44AD. Telephonic talk not acceptable.