REGARDING INTIMATION U/S 61

[FARIDUDDIN AHMAD]

one of my client received intimation u/s 61 for the period 2019 20 issued by learned A.C 2 bearing reference no abc on 23/07/2022 reply to which has not been filed. later D.C-2 again issued the intimation u/s 61 for the period 2019 20 on 29/05/2023 bearing reference no xyz on same issue.

kindly advise to which intimation u/s 61 reply has to be file.

[Padmanathan KV]

Are the issues in both intimation one and the same?

[FARIDUDDIN AHMAD]

both the issue are same

[Padmanathan KV]

Reply to the latest one. Out of abundant caution, you can make a reference to the earlier intimation as well and state that issue in both intimations are one and the same and hence covered by your reply.

[KASTURI SETHI]

I support the views of Sh.Padamanathan Kollengode Ji. I add that no communication from the Govt. office should remain un-replied otherwise penalty is imposable even for non-submission of reply/information. First intimation remain un-replied for almost one year. Such inordinate delay shows non-caring attitude of an assessee.

[Shilpi Jain]

Not responding to the communication issued u/s 61 could also lead to a demand notice alleging fraud, suppression, etc.

So reply at the earliest to the communication and if possible also mention a genuine reason for not having responded to the first communication, in the reply.

AI Summary

Intimation under Section 61: reply to the latest notice and reference the earlier identical intimation to avoid penalties.
Respond to the latest intimation under Section 61 and expressly reference the earlier identical intimation; a single substantive reply addressing the issue and noting the prior communication demonstrates compliance. Delay or failure to reply can attract penalties and may lead to allegations of fraud or suppression, so include a genuine explanation for any earlier non-response to mitigate enforcement risk.