26 February 2011
One of the assessees, an individual having a proprietorship firm in Jaipur and also file his return of income at Jaipur (Raj.). He has one house in Hanumangarh(Raj.). He is regularly assessed at Jaipur . Now, he gets a notice U/s 131 to produce books and financial statements at Bikaner(Raj.) from Dy Director. Is it obligatory to produce all the books and documents or will it be sufficient if he only intimates that he is being assessed at Jaipur. For How long period they demand to produced all documents and books ? Can my reprentative advocate made any reply regarding this ? Kindly suggest me what to do ??
26 February 2011
Under section 131(1A) the Dy director can call for the production of books and records. Since the said officer has the same powers of the assessee's assessing officer at jaipur, the former can call for the records of six earlier years. Case can be presented through your advocate. Production of records is required. Reply by way of a letter will not suffice.