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ASMT 12 NOT ISSUED BUT DIRECTLY GIVEN DRC-01A

Tax plus (46 Points)

29 July 2023

as per rule ASMT 11 replay GIVEN BUT OFFICER NOT GIVEN ASMT 12 DIRECTLY ISSUES DRC -01A AS PER RULE ITS CORRECT OR NOT

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2 Replies

Rajendra Prasad (Employee Private) (1833 Points)
Replied 29 July 2023

AO has not satisfied against the given reply against ASMT-11, he can issue DRC 01A. After satisfactory reply to ASMT-11 can only be issued Form Asmt-12.

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13542 Points)
Replied 29 July 2023

ASMT-12 is not issued since he does not agree with your reply. ASMT-12 is issued for dropping of proceedings after ASMT-11. Therefore he is correct in issuing DRC-01A which is intimation of tax payable as per mentioned.