Notice of enforcement: The Ministry may also send a notice under subsection 143 (2) if you do not file your tax returns even after receiving a notice under section 142 (1), and for other offences. “Recently, the ministry has also issued notices of prosecution to taxpayers if tax returns are not filed on time or if there is a tax shortfall,” Prakash said. Some notices are also issued by the Central Treatment Centre (CPC). You can answer most of these questions online through your income tax account. unless a personal appearance is expressly requested. In Keshwari International v. Commissioner of Customs, Amritsar” – 2008(12) IMT 600 – CESTAT, NEW DELHI The reasoned document dated 21.05.2004 was served by registered letter on 22.05.2004 at the applicant`s address indicated in the receipt document, which was returned with the “unclaimed” postnote. Therefore, it is a valid Notice of Justification service. In “Sundaram Textiles Limited v. Central Excise Commissioner, Tirunelveli” – 2008 (1) IMT 90 – CESTAT, CHENNAI, It has been held that tax cannot be claimed within the meaning of `A and B as taxable persons` if A and B are different legal persons. If B is a representative of A and A`s liability is required of B as an agent of A, this position must be clarified in the notice.
Posting of case notices because of: “In cases where the tax department believes there is concealment of income resulting in loss of tax return, a criminal complaint may also be obtained,” Prakash said. As a general rule, it is not necessary to respond to such communications, unless there is mention of a mathematical error in the tax return or some kind of discrepancy in the submission of returns. If an outstanding amount is unpaid, it must be paid within one month. Even if some kind of correction is necessary in relation to the suggestion that needs to be fulfilled, it must be made immediately to avoid complications or penalties. In the case “Collector of Customs, Cochin v. Trivandrum Rubber Works Limited” – 1998 (11) TMI 127 – SUPREME COURT OF INDIA, the ground for issue was issued in accordance with Article 28 to the owner/importer as tax payer. The notification must therefore be served on the owner/importer. Service at the owner/importer`s clearance chamber after the owner/importer has ceased to handle the goods concerned in accordance with the Customs Law cannot be considered as a valid surrender of the notification to the owner/importer. Exemption u/s 11 – The appraiser has been a registered association u/s 12A for over 25 years – Community Service u/s 2(15) – ESTABLISHED that: – As the appraiser has established that the income from this . Even section 2.3 of the CBEC Direction/Clarification requires the tax office to forward the allegations and quantification to the assessor, and the assessor, after understanding the allegations, may accept this allegation without challenge and waive the requirement for written notice and opt for closure or settlement by depositing the tax interest and reduced penalty. Thus, the circular also requires the free and informed consent of the applicant, who is totally absent in the present case.
In the case of Commissioner of Central Excise, Calcutta – I v. Suraj Ratan Mohta – 1998(3) TMI 1 – CEGAT, KOLKATA, the Court found that the Superintendent of the Central Excise Tax Unit on Services immediately imposed a penalty without informing or giving the assessor the opportunity to do so. The taxable person claimed a certain factual part that the tax had been collected for the first time in January 1995 and that he had not previously committed any omissions. The court ordered the Superintendent to give the assessor notice of reason, asking him to explain why the sentence would not be imposed, so that the assessor would have an opportunity to prove that there was reasonable cause. Most of the income tax contributions you may receive are routine, and there`s no need to worry if you haven`t hidden your income and filed your tax returns. The notification of the case will specify the time frame within which the assessor must respond to the authority. In Ashok Leyland v. Central Excise Commissioner, Chennai` – 2003(1) TMI 190 – CEGAT, CHENNAI It has been decided that an advertisement cannot be issued solely on the basis of interest and penalties if the tax has already been paid before the advertisement is published. 15. In Chamoli District Co-operative Bank Ltd.
v. Raghunath Singh Rana MANU/SC/0627/2016, the Supreme Court of India held that, although there are no specific legal requirements to comply with the rules of natural justice, an employee or person must nevertheless be given a proper hearing if the order causes him or her harm. Is the claim or enforcement action in place without notice and personal interview Upon receipt of such a reminder from the IT department, the individual must file the outstanding fee within 30 days of receiving the notice? In addition, in special cases, the taxpayer may have less than one month to pay the costs. The notice of reason is issued by the appropriate official of the department, that is, he or she is responsible for issuing the notice of reason; Otherwise, the indication of the cause is not valid. In most cases, the law itself gives the authorities the power to make an announcement. The jurisdiction includes territorial jurisdiction and financial jurisdiction. In some cases, staff members are given special responsibility to issue notification of the reason for issuance. It is an established legal principle that even if an amount has been paid to an employee incorrectly or in error, it can only be claimed after a notice has been issued for cause. Even if the rules do not allow it, but the rules of natural justice are violated if recovery is made without the opportunity to be heard. Taxes earned but not paid to the government are covered by section 76.
If an amount owing to the government is not paid, the appropriate official may issue a GST notice to the registered taxpayer who is required to pay the amount, asking the taxpayer to provide reasons why the reported amount was not paid. Routine Notice: When you file your tax return, a notice of notice will generally be sent in accordance with section 143(1) of the Income Tax Act 1961. It is not always necessary to respond to this message, as in most cases it is only an indication that the return has been successfully processed. In Praseetha Suresh v Commissioner of Central Excise, Trivandrum – 2006 (4) IMT 23 – CESTAT, BANGALORE, the Court held that the justification decision of 2002 and 2005 did not indicate the claim period or quantify the service tax. With respect to the High Courts shutdown, the claim cannot be confirmed in a vacuum without raising and quantifying it in the Notice of Cause. The notice of reasons also obliges the examiner to indicate in his reply to the notice of reasons whether he wishes to be heard in person before the authority. The initial decision is not made on the basis of interest Any decision taken without notification to the assessor is void ab initio and may be annulled. It is mandatory to give a notification of the reason before placing an order.
However, the ministry can sometimes “send routine communications in the form of information on miscalculations, discrepancies in reported income, and as outlined in Form 26AS,” said Poorva Prakash, senior director, Deloitte India. For example, you may need to respond if, after processing your tax return, the ministry finds a discrepancy between the tax you paid or refund you claimed and the tax withheld at source (ATS). Or even if you entered your Permanent Account Number (PAN) or other incorrect details. Given the increase in feedback, some of which is new, the likelihood of errors is higher, and these can lead to notifications. Here are five common tax assessments that an income tax recipient can receive, whether or not they file their tax return. In Metal Forgings Limited v. Union of India – 2002 (11) TMI 90 – SUPREME COURT OF INDIA, it was held that communications, orders, proposals or advice from the Ministry could not be regarded as announcements. There must be a specific notification of the amount requested and it is necessary to ask the auditor to indicate the reason.