Order u/s 201(1)

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..... Order u/s 201(1)
Query (Issue) Started By: - Pramod Agarwal Dated:- 16-7-2013 Last Reply Date:- 17-7-2013 Income Tax
Got 1 Reply
Income Tax
In view of recent amendment in Sec 201(1) w.e.f .....

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..... .01.07.2012, assesse can not be held as assesse in default if he submit the declaration in prescribed format duly certified by chartered accountant furnishing the details of the return filed , etc etc .....

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..... . Can AO pass an order u/s 201(1) without allowing the opportunity to the assesse for submitting the certificate as per amendment which in any circumstance is possible only after 31st July, 30 Sep, 3 .....

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..... 1st Oct, 2013. Such order u/s 201(1) passed even before the end of the Previous Year i.e. Mar-13 is valid. Reply By CA GOPALJI AGRAWAL: The Reply: In view of the principle of Natural Justice, the .....

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..... AO has to give the opportunity before passing any such order.
Discussion Forum - Knowledge Sharing .....

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