Assessment of Income

[Rajagopal Ramachandran]

Respected Sir! One of my friend's father who is 92 years old undergoing medical treatment filed a return of income for the assessment year 2006-07 onwards being pension income taxable under the head salaries. Assessee retired from Government office in the year 1975. Assessee in earlier years (between 1970-75) filed return being a Government Employee. After retirement the filing of return was stopped because below taxable limit. In the year 2005-2006 assessee sold the property and received x sum of money being the sale of flat. The difference between the cost of acquisition and the sale price the assessee split the amount into two parts. 1 Part to deposit in REC bond within 6 months from date of sale. 2nd Part kept a provision of x sum of money being the balance left between the cost and sale minus REC = for purchase of property. I want to help the Senior citizen who is 93 years old gentlemen on social ground. My question to all: (a) The AO called assessee to show all evidence of cost and acquisition, bank statement etc. Assessee received two notice one u/section 142(1) and another notice u/sec 143(2) and based on this notice assessee personally visited the AO and handedover the complete documents. Assessee also took a proof of the documents submitted with official ITO office stamp and date. This was based on the return filed for the assessment year 2006-2007 and 2007-2008 onwards. Based on the facts received AO issued Intimation Notice under section 143(1) for both the years 2006-07 and 2007-2008. Much to assessee surprise for the above year of assessment he received again notice from another section of the ITO asking again to produce all the details. Assesee wants to inform the AO who has sent new notice under secton 143(2) in the month of september 2009 to show evidence for the assessment year 2006-2007 being completed and docs submitted. Any suggestion since assessee has not second copy of the record to submit. Any help please.

[Rama Krishana]

To mind as per your query, since you had received notices u/s 142(1) and 143(2) but you had received the intimation u/s 143(1), it appears that initial proceedings were erroneous or incomplete. Proceedings u/s 143(2) completes only when you receive the assessment order u/s 143(3). Therefore, if you have submitted original records earlier and do not have copy thereof, you must be having some proof of submission of the same earlier or there must be some entry in the note sheet or at least papers must be put in the file for the concerned ITO. Therefore, you may approach to the ITO before whom he has submitted the copies and with due humble ask for co-operation. I believe that the ITO would extend the cooperation. The issues of jurisdiction and period of limitation are other aspects which may also be kept into consideration.

[Rajagopal Ramachandran]

Thank you Sir! Assessee has proof of submission of all documents to ITO with Tax Department stamp on the letter written by the assessee, wherein assessee clearly mentioned enclosed following documents. On the Covering letter the ITO put their department stamp as a proof of having received the same. Is this letter enough to show to ITO against which notice is received. Thanks.

AI Summary

92-Year-Old Retiree Faces Repeated Tax Notices Despite Compliance with Sections 142(1) and 143(2) Requirements A 92-year-old retiree, who previously stopped filing tax returns due to income being below the taxable limit, sold a property in 2005-2006 and split the proceeds for investment and property purchase. After filing returns for 2006-2007 and 2007-2008, the retiree received notices under sections 142(1) and 143(2) from the Income Tax Office (ITO) and submitted all required documents. Despite this, a new notice under section 143(2) was received. A respondent advised approaching the ITO with proof of prior submissions and considering jurisdiction and limitation issues. The retiree has proof of document submission with the tax department's stamp.