Babua Banerjee (Accountant Junior Tax Practitioner) (123 Points)
10 August 2018Sir,
My friend a salaried person, forgot to file the return (f.y. 16-17), Income more than 12 lakhs and TDS deducted accordingly, but filed the return for f.y. 17-18 and filed a condonation application for f.y. 16-17. Now the question is, if he has to face the scrutiny for f.y. 16-17 if allowed to file the return ? Please suggest the possibility he may have to face ?
Vimal Khatri
(Tax Consultant)
(115 Points)
Replied 10 August 2018
Vaishnavi Ganesh
(Chartered Accountant)
(861 Points)
Replied 10 August 2018
It is merely failure to file the ITR, as he is a salaried person, the tax that is payable to Govt has been paid through TDS.
As @ Vimal said, the ITD will send notice u/s 142. As you have filed a condonation of delay, the AO may also let you file the return.
If the department finds any deviation in the income or tax to be paid, then it may call for scrutiny.
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