Suren (ASE) (117 Points)
11 September 2015Hi All,
I have recieved a notice today via post under section 143(2). I am currently out of India and dont know how to deal with this.
There are not any details of AO name, contact number ,email etc ... How can i contact the AO ?
What is the meaning of this notice ? Please help asap ..
Thanks
Karthik.V.Kulkarni
(Chartered Accountant)
(594 Points)
Replied 11 September 2015
Notice U/s 143(2) is for assessment, he will recompute your tax laiblity and call for certain information. You can send your authorised representative to the AO and get the assessment done. You need not be present all you have to do is give a Power of Attorney to a CA or any professional eligible to appear before income tax authorities and they will handle the case. Or if you are returning shortly and want to attend in person you can write a letter to AO or write a letter and serve it by had to the AO through one of your represntatives pleading for postponement of the hearning.
Gargi
(CMA)
(31 Points)
Replied 12 September 2015
I have received same notice via email. so can i reply to them on the same email id and ask for postponement of hearing?
Miss Rinkal
(Student)
(1304 Points)
Replied 24 September 2015
It is quite possible that you receive a notice from the Income-Tax Department for old dues or ambiguous income. Sending scrutiny notice under section 143 (3) has become a style for the department to develop seriousness in people regarding tax compliances.
Notices are also served on demand of the individual after applying for a rectification petition during filing of return under section 154, most probably due to mismatch in TDS or income amount, as well as when the details required are not specified under section 143 (2) of the Income-Tax Act, 1961. The AO (Assessing Officer) can make a regular assessment after a detailed enquiry under section 143 (2).
Notice under section 143 (1) is served to the assessee regarding intimation about the calculation mistake or error in filing return or claiming excessive deduction or wrong exemption found in processing of income tax return. The purpose is to inform the person about the difference between the return filed by him and the computation as per the IT department, which result in creating the situation of amount payable or amount refundable.
Do not panic and never try to ignore the notice. Because this ignorance may lead to a fine, that can be extended up to Rs 10,000, apart from the penalty of tax and interest. So, as per the notice, you must meet the AO with all the relevant documents. Following points should be taken care of before meeting the assessing officer:
Understand the motive of serving the notice.
Check the given details of notice, i.e., your name, address, PAN, etc. It may happen that your name or address is printed incorrectly but the PAN number is enough for the IT department to identify you.
The notice also contains details of officer in-charge like name, designation, signature and office address with income tax ward/circle number. Keep these in view to escape from being cheated.
Now, the trend of electronic notices has started. Therefore, check 'document identification number' available on each communication with tax authorities.
Check the validity of the notice as well as the duration within which you have to respond to the AO. Usually, a scrutiny notice has to be served to the assessee within a period of six months from the end of the financial year. It may be possible that under section 148, a notice related to very old cases are sent because of being reopened by the AO due to genuine reasons.
Retain some copies of the notice.
Preserve the envelope of the notice. It contains the Speed Post number and date of posting and serving of notice to you. It will be helpful when you receive the notice late and fail to respond within the valid period.
Collect all the required documents and make a cover letter containing a list of all the annexed documents with necessary details. Retain a photocopy of that file for future reference.
In the case of notice under section 143 (2), collect the basic documents related to major expenses, income and loan details, bank statements, etc.
Submit the file and ask for the acknowledgement on a copy of the cover letter attached to the file and preserve it. It acts as an evidence of submission of the concerned articles along with details of each document.
If some of your old dues come out after the process, they can be adjusted against your pending refunds, if claimed.
If the case is complicated, it is better to take the help of a professional like CA, CS, advocate etc. He will make you understand about the demand in the notice and about the supporting documents needed. A professional will also help in preparing an appropriate response at the time of appearing before the AO and things might get resolved with ease.
In your case, the notice issued is well within the time limit, however the notice does not contain details of ao. Did you receive through email? Check the din no, then Also the timings to call you is also not within the working hours also.
Udgam Koomar
(Tax Technologist)
(1949 Points)
Replied 24 September 2015
The ward number is written at the top of the letter, you can check address of AO by loging in to the efiling portal. IT deptt is preparing ways now to interact over email. The asssse can send scanned copy of the document asked for. This is yet to be implements I guess.
Kedar Kishor Talashilkar
(4 Points)
Replied 02 January 2020
Hi All,
I'm also having ITR status for A.Y. 2018-19 as "Transferred to AO" and have not received any communication via letter or email. Subsequent year's ITR is processed and settled as well. Need advise how to proceed with the case.
CA Arun Tiwari
(Partner)
(4230 Points)
Replied 06 January 2020
When you receive the notice u/s 143(2), you must produce all documents supporting the deductions, exemptions, allowances, reliefs, and other claims made while filing the returns .Then after considering all submissions, a final order will be passed u/s 143(3) about the tax payable or refund receivable.
In this case if the assessee is out of India then Assessee’s Representative can fulfill all these aforementioned Formalities .
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