Question And Answer
Subject: Non-cooperation by Assessee
Category:  ,
Querist: CA Chandravijay Shah
Answered by:
Tags: , ,
Date: October 23, 2021
Query asked by CA Chandravijay Shah

A practical issue has arisen, though it is not of Technical Nature, but of an Administrative Nature, causing the concerned CA many practical difficulties, especially considerable space of his Office being occupied by the bulky Records of the Assessee.

A Partnership Firm has presently pending litigation under the Income Tax Act, 1961 related to around AY 2005-06. Its Partners have refused to take back all Records of that Firm related to that AY from CA’s Office despite repeated request by him from time to time for the reason best known to them.

Can CA request the following Authorities / Court to direct the Firm to collect all Records from his Office?

  1. Jurisdictional AO / PCIT of the Firm.
  1. CBDT.
  1. Civil Court.
  1. Any other Authority.

Any other option?

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Answer given by

The Chartered Accountant must send a letter though registered AD to the concerned partnership form and copy of the said letter may be sent to all the partners . In case no response is received within a reasonable time , the Chartered Accountant has to request his lawyer to send the legal notice . In case no response is received from the partnership firm or from partners , the suit can be filed in an appropriate Court . The Court will issue the summons to the partners to attend before the Court. In case partners does not attend the court will pass an appropriate order as per the law . The Chartered Accountant has to follow the due process of law.

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One comment on “Non-cooperation by Assessee
  1. Chandravijay Shah says:

    Thank you so much.

    I would be happy to get Contact Details of a Lawyer who can support me in the above matter on Professional basis. As the matter is of Admin nature, reasonable cost would be highly appreciated.

    I am located at S V Road, Kandivali West, Mumbai 400 067.

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