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Intellectual Property: Registration and Effects
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:34:46
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:34:46
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:20:33
by: Adv. Kishan Dutt Kalaskar 2023-02-28 18:47:16
by: Adv. Kishan Dutt Kalaskar 2023-02-28 18:10:41
by: Adv. Kishan Dutt Kalaskar 2023-02-03 22:32:13
by: Admin 2023-02-01 16:45:35
Intellectual Property: Registration and Effects
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Summary of the Payment and Settlement System Act, 2007
Procedure to track court cases online
Key Features of Union Budget 2023
Top 10 reasons to hire a Civil Lawyer
5 Benefits Of Hiring A Business Lawyer When Starting Your Company
Top 5 Reasons Why You Should Consult A Banking Lawyer
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Payment Recovery Process
Analyzing legal and security issues in cyber contracts (E - contracts)
Discharging and Quashing in Criminal Cases
Legal compliances for online shopping sites in India
How to select a Lawyer
Supreme Court Judgments 2022
Maternity Benefit Act 1961, at a Glance
Modes of Recording Accepted by Court
Essential elements of a sale under the Transfer of Property Act
Compensation in Motor Vehicle Accident Cases
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Analysis of Section 18 of Limitation Act, 1963
Fresh period of Limitation
The breakdown of the doctrine of Res-Judicat
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Analysis of Employees Provident Fund and Miscellaneous Provisions Act
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Different Identities of an NDA
Breaking down the requirements of becoming a Public Prosecutor in India.
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Kavita Kanwar Vs. Mrs Pamela Mehta & Ors
Entry into Judiciary: Minimum required Qualifications
Law of Retrenchment
Grounds for refusal of a Trademark Application
Early disposal of pending cases by the High Court
Parminder Kaur V/s State of Punjab
Central Bank of India V/s M/S Maruti Acetylene Co. Ltd.
Goan Real Estate and Construction Ltd. And Anr. V/s Union of India
Raj Kumar V/s Ajay Kumar
Synopsis of the Special Marriage Act in India
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Understanding the Digital Rupee
Eligibility of Teachers for Gratuity under the Payment of Gratuity Act, 1972
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Leo Francis Xaviour V/s The Principal, Karunya Institute
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Himalaya House Co. Ltd. Bombay V/s Chief Controlling Revenue
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Basir Ahmed Sisodia V/s The Income Tax Officer
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Interest for delayed Payment under Payment of Gratuity Act, 1972 - Need for Change?
How to file a complaint in regards to violation of Cyber Laws
Delayed Justice from Consumer Courts
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Trademark Infringement - Triple identity test in Trademark
Blockchain Technology in India – II
Manish V/s Nidhi Kakkar
Withdrawal of Mutual Divorce Proceedings
Blockchain Technology in India - I
Unnatural Offences
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Time Limits & Procedure to approach HC in Civil Cases
The necessity of Gender-Neutral laws in India
Sou. Sandhya Manoj Wankhade V/s Manoj Bhimrao Wankhade
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Filing of Complaints against biased Judges
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Zee Entertainment Enterprise Ltd. V/s Suresh Production
Chief Administrator of Huda &Anr. v/s Shakuntala Devi
Permanent Child Custody
Dilution of the statutory protection available to MSMEs
Validity of an Unregistered Sale Agreement
Ambalal Sarabhai Enterprise v/s Ks Infraspace LLP
False and misleading advertisements in India
National Legal Service Authority v/s Union of India and Others
Recovery Procedure in Cheque Bounce Cases
Roxann Sharma V/s Arun Sharma
Ganesh Santa Ram Sirur V/s State Bank of India &Anr.
Recovery Procedure of Consumer Court Cases
Bank Guarantee
M/s M.M.T.C Ltd. & Anr v/s M/s Medchl Chemical & Pharma P
Shailendra Swarup V/s Enforcement Directorate, The Deputy
SunitaTokas v/s New India Insurance Ltd.
Can couples get separated without a divorce?
Scope of Arbitration in India
Appointment of Arbitrators
NRIs right to purchase Property in India
Decriminalization of Dishonour of Cheques: a measure contradictory to its purpose
Paternity leave in India
Regulation of Cryptocurrency in India
How can litigants list their cases online?
Validity of Narco-Analysis in India
Remedies against frivolous cases registered against students by the Police
Procedures involved in a Criminal Trial
Procedured Involved in a Family Court Case
Death Certificate of a missing Person
Accountability of Police
Highlight of important Dishonour of Cheque case laws in 2020
Guidelines to be followed by Registered Medical Practitioners to dispense medicines
Land Mark Judgements on Family Law for the Year 2020
Remedies against harassment by Recovery Agents
Abetment to Suicide
Overview of the Vehicle Scrappage Policy
Rights of husbands in dowry and cruelty-based complaints
Admissibility of E-evidence; Are WhatsApp chats and E-mails admissible in Court?
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Director of Income Tax II (International Taxation) V/s M/s Samsung Heavy Industries Co. Ltd.
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Constitutionality of Bandhs
State of Himachal Pradesh V/s A parent of a student of a Medical College & Ors.
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Child Custody under Christian and Parsi Law
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Oppression and Mismanagement
Fraudulent and Invalid Contracts
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Medical Negligence and its Compensation
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IT Department Notice
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Promotion of Medical Products.
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Consumer Protection Bill, 2019
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The Real Estate (Regulation & Development) Act
Warrant and its Types
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Penal Provision on Rash and Negligent Driving
National Company Law Tribunal
Rules to be followed by the Ganpati Mandals
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Motor Vehicle Amendment Act, 2019
The Growth of technology Patents in India
Citizenship under the Indian Constitution
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Overview of The Indian Penal Code
Offences and Prosecution under the Income Tax Act, 1961
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Intervention of SC in the Unnao Rape Case
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Financial Risk Management
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Gift Deed
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Delay of Condonation
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Motor Accident Claim Tribunal
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Unjust Compensation - A Doctors Perspective
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Duty of patient to avoid aiding Medical Negligence
Rights of the Patient
Steps to be taken to avoid Medical Negligence
Liability of Medical Negligence under Consumer Protection Act
Laws that affect Medical Professionals in India
Defense against Medical Negligence Cases
Duties of Doctors
Common types of Medical Negligence
Medical Consent for treatment in India
Regulation for E - Pharmacy in India
Types of Consent for Medical Treatment
Guidelines for Autopsy/ Postmortem in India
Guidelines for the prescription of medicines
Procedure to start a Pharmacy Store in India
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Bankruptcy & Insolvency in India
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Medical Negligence in India
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Mandatory Registration of Documents and procedure
Rafale Deal And All About The Controversy
By: admin
Date:19 March 2020
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Likes:0Income tax department notice is an intimation from the Income Tax department to an individual taxpayer. These notices arise when an individual/assessee, also known as the taxpayer files their income tax return and which is checked by the Income Tax Department. If there is any mistake/discrepancy/error is noticed by the department, then the taxpayer is sent a warning in the form of a notice.
Reasons for issuance of notice
Income Tax Department Notices
It is crucial to understand the types of Income Tax notices in order to file your reply as one cannot entirely depend upon a Tax consultant. Given below is a list of notices submitted under the Income Tax Department.
Section 131(1A) of the Income Tax 1961 states the provision relating to the Income that is concealed or likely to be concealed. The notice is sent by the Income Tax Department when the Assessing Officer believes that an individual is hiding his income or is likely to hide his income. The notice is an intimation that the Assessing Officer initiates an investigation/enquiry. After giving reasons, the Assessing Officer can impound the books of accounts or any other documents.
Section 139(9) of the Income Tax 1961, lays down the provision relating to the Defective Income Tax Return. In the case of the Defective Income Tax Return, the Assessing Officer sends a notice to an individual/taxpayer, if the Income-tax return filed by the taxpayer is defective. Instances of defect mentioned under Section 139(9) are incomplete return filed, wrong Income Tax Return filed, and information is missing in the Income Tax Return, etc. A period of 15 days is given to the assessee to reply to the notice. If no reply has been filed in the prescribed time, then the return will be rejected by the Assessing Officer.
The Assessing Officer issues a notice under section 142(1) if there is any delay in filing Income Tax Return. If the return is not filed on time, then an individual will get a notice of preliminary enquiry under section 142(1) of the Income Tax Act 1961. The Assessing Officer can also ask an individual to furnish the documents for the assessment purpose. There is a time limit for serving a notice mentioned under section 142(1). The notice must be served before the end of the relevant assessment year. However, there is no timeline if an individual does not file the return. To avoid such notices, one must file Income Tax Return before the deadline.
The Assessing Officer issues a notice under section 143(1) if the TDS claimed is not matching with Form 26AS(Accounting Standard). To avoid such type of notice, one must check the TDS reported under Form 26AS and then proceed to file Income Tax Return. Hence, the TDS claimed under Form 26AS should match with the Income Tax Return.
If an individual fails to provide the documents that have been asked by the Assessing Officer under section 142(1) or if the Assessing Officer is not satisfied with the reply under section 142(1) then a notice can be issued under section 143(2) of the Income-tax Act 1961. Such a notice is issued for detailed scrutiny of the income generated through the investments made in the name of the spouse. Failure to declare the investments that are made in the name of the spouse would be considered as tax evasion. Sometimes, the Income Tax Department also issues such notices to scrutinize the Income Tax Returns to enforce tax compliance randomly. If the taxpayer has done high-value transactions, the department can send a notification to seek information relating to the source of funds. A satisfactory reply must be filed by stating the valid reasons and mentioning the source of income.
Even after the assessment, if the Assessing Officer believes that some of the income of an individual/taxpayer has been escaped from assessment, then a notice can be issued under section 148 of the Income Tax Act 1961. The Income Tax Department has the power to reassess previously filed Income Tax Returns in case if the Assessing Officer has a reason to believe that there was a tax evasion in the earlier years.
The Income Tax notice is served under section 156, if there is any penalty, fine, tax, or any other amount that is due from an individual/taxpayer to the Income Tax department. It is usually served after the assessment of the Income Tax Return. There is no time limit for serving such a notice. The taxpayer must deposit the amount payable within 30 days from the date of such notice.
The notice under section 245 is issued by the Assessing Officer when the tax refund for the assessment year is adjusted against the tax demand due from an individual/taxpayer. The year of tax demand and the assessment year of refund can be different. Hence, the notice is issued for setting off tax refunds against tax payable. The refunds are adjusted within 30 days from the date of the notice.
The notice will be issued, if an individual/taxpayer has misreported the Long Term Capital Gains from Equity. To avoid such notices, one must ensure that he has mentioned correct information and has done the right computation of Long Term Capital Gains.
Conclusion
One should never ignore a notice from the Income Tax Department. The reply must be filed within a stipulated period. In the case of scrutiny, one must provide with all the relevant documents and information on time to the Income Tax Department to verify the same. The fines imposed on a person who does not reply to the Income Tax notices are very high. Hence, it is essential for a taxpayer to know the reasons behind getting an Income Tax Department notice and to file the reply of the same notice in a prescribed period. Furthermore, it is always advisable to consult a professional before framing a reply notice to reduce the chances of legal consequences in the future.
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