Ingredients of a Notice asking for Documents

[Punit Agarwal]

Dear All,

Can a notice be issued for asking documents and returns without stating the relevant provisions of the Act i.e. under which section the proper officers is empowered to issue notices.

AI Summary

Power to require documents: administrative notices may seek records without citing a specific section, oblige compliance and furnish documents.
Whether an administrative notice requesting documents must cite the precise statutory provision is contested, but contributors advise compliance: supply the requested information and records rather than disputing formal defects, and note that the department may seek information via notice, email or telephone, obliging taxpayers to furnish the documents.