16 June 2014
Dear Sir/Mam, I want to know the difference between a notice & a letter from Department. Whether letter from Compliance Mgt. Cell be construed as a Notice?? What are the contents of a valid notice??
16 June 2014
But it doesnt use such words nor it refers to any sections. It just informs about the returns which are pending to be filed. Then what shoud i treat it?
16 June 2014
Yes i have filed the returns accordingly. Now what can be further consequences from dept. side? The returns were for AY 2010-11,11-12 & 12-13.
the said letter was a letter only and not a notice because it was not issued under any section of the Income-tax Act 1961.
For any official authority, the most important component of a valid notice is the statute through which he derives the power to issue the said notice..
with regards to your last query, once the returns are filed, the same shall be processed as per law and if there are any queries, the same shall be raised vide a proper assessment proceedings.