{"id":22387,"date":"2021-10-23T18:27:12","date_gmt":"2021-10-23T12:57:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&p=22387"},"modified":"2021-10-24T08:47:46","modified_gmt":"2021-10-24T03:17:46","slug":"non-cooperation-by-assessee","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/non-cooperation-by-assessee\/","title":{"rendered":"Non-cooperation by Assessee"},"content":{"rendered":"

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.<\/p>\n

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\u2019s Office despite repeated request by him from time to time for the reason best known to them.<\/p>\n

Can CA request the following Authorities \/ Court to direct the Firm to collect all Records from his Office?<\/p>\n

    \n
  1. Jurisdictional AO \/ PCIT of the Firm.<\/li>\n<\/ol>\n
      \n
    1. CBDT.<\/li>\n<\/ol>\n
        \n
      1. Civil Court.<\/li>\n<\/ol>\n
          \n
        1. Any other Authority.<\/li>\n<\/ol>\n

          Any other option?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[30,23],"qa_tag":[405,404,380],"class_list":["post-22387","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-general-law","qa_category-income-tax","qa_tag-chartered-accountant","qa_tag-partnership","qa_tag-partnership-firm"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/22387","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22387"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22387"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=22387"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=22387"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=22387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}