TaxTMI 
TaxTMI 
MY CLIENT IS BUILDER AND HIS CASE FOR BTHE YEAR A/Y 2013-2014 ARE SCRUTINI. MY CLIENT HAS PAID COMPENSATION TO UNAUTHORIDERS I.E. ENCHROCHMENT DURING THE YEAR. ASSESING OFFICER HAS SEND SUMMANS TO THEM . SUPOSE THEY HAVE NO ONE PARTICULAR ADDRESSE. IN THIS CIRCUMANTANCES SUMMANS RETURNED. NOW OFFICER REMIND TO MY CLIENT FOR GIVE HIM PROPER ADRESSES. MY CLIENT DIDNT GIVE HIM NEW ADDRESS. MY QUESTION IS OFFICER DISALLOW MY CLIENTS EXPENSES WHICH HE HAS CLAIMED. IS OFFICER HAS POWER TO DO THUS. WHAT IS THE SOLUTION ?
IT ACT 1961 SECTION 133(6)
07 Mar 2016 
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Summons under Section 133(6): failure to provide payee addresses may risk disallowance of claimed compensation expenses.
Whether compensation payments to unauthorised occupiers can be allowed as deductible expenses when summonses issued under Section 133(6) to the payees were returned undelivered, and the taxpayer failed to provide correct addresses as requested by the Assessing Officer, raising the question whether the Assessing Officer may disallow the claimed payments for lack of verifiable evidence and what remedial evidentiary steps are available. (AI Summary)
Whether compensation payments to unauthorised occupiers can be allowed as deductible expenses when summonses issued under Section 133(6) to the payees were returned undelivered, and the taxpayer failed to provide correct addresses as requested by the Assessing Officer, raising the question whether the Assessing Officer may disallow the claimed payments for lack of verifiable evidence and what remedial evidentiary steps are available. (AI Summary)