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.

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.