Assessee should be prosecuted u/s 276(b) for failure to comply with the provisions of section 133(4).

Assessee should be prosecuted u/s 276(b) for failure to comply with the provisions of section 133(4). https://www.taxtmi.com/circulars?id=8854 The Board directs officers to obtain a written admission from the assessee about payment of commission in excess of Rs. 400; if admitted, initiate prosecution for failure to comply with the information-notice provisions for non-disclosure in the return; if denied, issue a specific information notice and prosecute on failure to comply with that notice. en-us Mon, 24 Apr 1972 00:00:00 +0530 Sat, 28 May 2011 15:15:00 +0530 TaxTMI RSS Generator Assessee should be prosecuted u/s 276(b) for failure to comply with the provisions of section 133(4). https://www.taxtmi.com/circulars?id=8854 The Board directs officers to obtain a written admission from the assessee about payment of commission in excess of Rs. 400; if admitted, initiate prosecution for failure to comply with the information-notice provisions for non-disclosure in the return; if denied, issue a specific information notice and prosecute on failure to comply with that notice. Circulars Income Tax Mon, 24 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8854