whether the Addl. Commissioner has any jurisdiction to ask for documents like annual accounts, preceeding and subsequent years' TDS certificates, name address PAN of the customers and copy of agreements entered into by the company, etc in the proceedings initiated under section 271C of the Income tax Act.
271 C Jurisdiction is for failure to dedcut tax power lies with joint commissioner so he will ask for only current years certificates.
Thank you for your reply. but can you please validate your statement by a case law .
Thanks in advance.!
Saini Pati Shah & Co LLP, Chartered Accountants
Mumbai
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Varma Raja & Associates
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