Safekeeping of taxpayer documents: ITOs must retain dividend warrants and accompanying papers personally to prevent loss and harassment. The Board reiterates that returns filed with dividend warrants and other accompanying documents must be retained in the personal custody of the Income Tax Officer to prevent loss and taxpayer harassment; loss or misplacement of such papers at assessment is unacceptable and will be viewed seriously.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Safekeeping of taxpayer documents: ITOs must retain dividend warrants and accompanying papers personally to prevent loss and harassment.
The Board reiterates that returns filed with dividend warrants and other accompanying documents must be retained in the personal custody of the Income Tax Officer to prevent loss and taxpayer harassment; loss or misplacement of such papers at assessment is unacceptable and will be viewed seriously.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.