SEO Sai Gr. Hosp.
211624 Points
Posted on 23 February 2018
Essential conditions for invoking section 136(6): For issuance of a notice under section 133(6) a proceeding under Act must be pending against the individual regarding whom information is called for. I.e. The information should not be connected with a future proceeding. It should relate to a proceeding which is already in existence. The person cannot be an official of the department. He should be either the assessee or any person related to the assessee.
Check at your end about any pending proceeding....... and reply accordingly.
Penalty of Rs10,000 u/s 272A for non compliance with notice.