Order u/s 201(1)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder u/s 201(1)<br> Query (Issue) Started By: - Pramod Agarwal Dated:- 16-7-2013 Last Reply Date:- 17-7-2013 Income Tax<br>Got 1 Reply<br>Income Tax<br>In view of recent amendment in Sec 201(1) w.e.f.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....01.07.2012, assesse can not be held as assesse in default if he submit the declaration in prescribed format duly certified by chartered accountant furnishing the details of the return filed , etc etc.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Can AO pass an order u/s 201(1) without allowing the opportunity to the assesse for submitting the certificate as per amendment which in any circumstance is possible only after 31st July, 30 Sep, 31....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st Oct, 2013. Such order u/s 201(1) passed even before the end of the Previous Year i.e. Mar-13 is valid. Reply By CA GOPALJI AGRAWAL: The Reply: In view of the principle of Natural Justice, the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....O has to give the opportunity before passing any such order.<br> Discussion Forum - Knowledge Sharing ....