Notice under section 139C / 139D

[barunkolay]

Recently Some income Tax Officers are issuing notices calling for all documents in support of claim of income and deduction including copy of accounts, TDS certificates,  etc under section 139C / 139D of the Income Tax Act 1961. The above sections are confusing with regard to the authority of the ITO to issue such notices. I am of the opinion that the above sections empowers board to make rules and the Assessing Officer can only ask information under section 139(9) of the Income Tax Act.  I seek Suggestions/comments  from members

with regards
Barun Kolay FCA
Bandel

[sivaiah G]

may be you are right. Since returns have become annexure less, this section has been incorporated only to call for the documents which are supposed enclosed till the time returns have been made annexureless. In my opinion also, this section doesnot give powers to the IT authorities to call for all the information. Under the guise of this section, if it is permitted to call for any information then there is no need for scrutiny. Thus it is very clear that information what can be called for is only that information which assessee is supposed to file before the return is made annexureless. However, this argument is not accepted by some of the IT authorities and they say that it gives unbridled powers to the IT authorities to call for any sort of information. Even now the IT authorities are not accepting the returns without original TDS certificates. What a common can do in this regard when litigation has become so costly and the higher authorities are not willing to take judicious view considering the merits of the case. Let us all pray the almighty to save the country.