AI Overview...
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Section 131(1)(d) Notice - The notice under Section 131(1)(d) is issued by the Income Tax Department to summon an individual or entity for the purpose of inquiry or investigation, typically related to assessing or clarifying tax matters. The issuance of such a notice usually requires that there be a pending proceeding or investigation linked to the taxpayer. Rina Sen VS Commissioner Of Income Tax - Patna, Rajivraj Ranbirsingh Choudhary VS Assistant Commissioner of Income Tax - Gujarat, Jamnadas Madhavji & Company & another VS J. B. Panchal, Income Tax Officer & another - Bombay
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Condition for Issuance - A summons under Section 131(1) can be issued only if there is an ongoing or pending proceeding against the taxpayer. The courts have held that this is a condition precedent; issuing a summons without a pending proceeding may be invalid. Jamnadas Madhavji & Company & another VS J. B. Panchal, Income Tax Officer & another - Bombay, Rina Sen VS Commissioner Of Income Tax - Patna
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Legal Recourse and Compliance - Upon receiving such a notice, the taxpayer should respond promptly—either by appearing before the assessing officer, producing the required documents, or seeking legal advice. Non-compliance may lead to penalties or adverse inferences. If the notice is perceived as invalid or issued without proper grounds, the taxpayer can challenge it through legal channels such as writ petitions under Article 226 of the Constitution. Rajivraj Ranbirsingh Choudhary VS Assistant Commissioner of Income Tax - Gujarat, Rina Sen VS Commissioner Of Income Tax - Patna
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Implications of the Notice - The notice indicates that the department is investigating or assessing potential tax evasion, and the taxpayer should cooperate while ensuring their rights are protected. Maintaining proper documentation and seeking professional advice is advisable. Pr. Commissioner of Income Tax-I Kanpur VS Kushal Foods Pvt. Ltd. Kanpur - Allahabad, M/s. J.M. Global Equities vs The Deputy Commissioner, Income Tax, Circle 10 (1) Kolkata - Calcutta
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Summary - If you receive a notice under Section 131(1)(d), verify whether there is an ongoing proceeding related to your case. Respond within the stipulated time, and consider consulting a tax professional or legal expert if you believe the notice is unwarranted or if you need guidance on compliance or legal remedies.
Search Results for "I have Received Notice under 131 1 a of Income Tax Act what should i do"
1998 0 Supreme(Pat) 569 • India - Patna
SACHCHIDANAND JHA, AFTAB ALAM
Fact of the Case: The petitioner received a notice under Sec. 131(1)(d) of the Income-tax Act, 1961, for the ascertainment ... INCOME TAX - Power to issue commission - Conditions precedent - Existence of pending proceeding - Sec. 131(1) of the Income-tax ... Finding of the Court: The court held that the power to issue commission under Sec. 131#HL_E....
2019 0 Supreme(All) 705 • India - Allahabad
BHARATI SAPRU, PIYUSH AGRAWAL
Income Tax Act, 1961 – Sections 131, 131(1-A) , 143(3),260 (A) and 147/148 – Appeal against judgement & ... order passed by Income Tax Appellate Tribunal for the Assessment Year 2009-10 – Respondent - assessee is running roller flour mill ... dismissed – (Paras: 14 and 15) Facts of the case: Appeal against judgment & order passed by Income ... On the said statement, proceedings under section 147 of the Income #HL_S....
2017 0 Supreme(Guj) 182 • India - Gujarat
M.R.SHAH, B.N.KARIA
Constitution of India, Article -226 -Income-tax Act, 1961, -Sections -148 -131(1) (d) -143(3) -147(3) - ... dated issued under Section of the Income-tax Act by which the Assessing Officer has sought to reopen the assessment for Assessment ... alleging inter alia that the income chargeable to tax for has escaped assessment within the meaning of Section –Held, assessment ... Act, which read as under....
2025 Supreme(Online)(Cal) 2672 • India - Calcutta High Court
Smita Das De, J
Income Tax Act, 1961 (hereinafter referred to as the said Act). 2.
2024 Supreme(Online)(GUJ) 25550 • India - High Court of Gujarat
MR. JUSTICE BHARGAV D. KARIA, MRS. JUSTICE MAUNA M. BHATT, JJ
Income Tax Act, 1961 (for short ‘the Act’) for Assessment Year 2013-14. 5. ... Brief details of information collected/received by the AO: Information has been received from DDIT (Investigation)-II, Surat vide letter bearingNo.SRT/DDIT(INV.-2/NSEL/nformatio n/2018-19/723 dated 15.03.2019 wherein findings of enquiry of assessee involved in large scale tax evasion & ... Thereafter, the petitioner received a summons under Section 131(1A....
1973 0 Supreme(P&H) 158 • India - Punjab and Haryana
PRITAM SINGH PATTAR, D.K.MAHAJAN
The assessee was also levied a penalty of Rs. 50,000 under Section 271(1)(c) of the Income-tax Act, 1961 for concealment of income ... Issues: Whether the Explanation to Section 271(1) of the Income-tax Act, 1961 makes the decision of the Supreme Court in Anwar ... Ratio Decidendi: The Explanation to Section 271(1) of the Income-tax Act, 1961 does not make the....
2013 0 Supreme(Kar) 1077 • India - Karnataka
RAM MOHAN REDDY
Summons - Income Tax - Sec. 132 of the Income Tax Act, 1961 - Sec. 131(1)(a) - [Sec. 131(1)(a)] Fact of the Case: The petitioner was summoned by the 1st respondent under Sec. 132 of the Income Tax Act, 1961, for giving evidence and producing ... (1)(a) of the IT Act. ... The record made available by the respondent-Revenue discloses, the Direct....
1986 0 Supreme(Bom) 123 • India - Bombay
S.C.PRATAP
Fact of the Case: The assessee, a partnership firm, received summons under section 131 of the Income Tax Act, 1961 ... Whether a summons under section 131(1) of the Income Tax Act, 1961 can be issued without a pending proceeding? 2. ... INCOME TAX - Section 131(1) - Summons - Issuance - Pending Proceeding - Condition Precedent - Section #HL_S....
1969 0 Supreme(Cal) 10 • India - Calcutta
T.K.BASU
Subsequently, the petitioner received a notice of demand for payment of income tax for the assessment year 1960-61, along with a ... The Income-tax Officer issued a notice under Section 143(2) of the Income-tax Act, 1961, calling upon the petitioner to produce evidence ... - Necessity - Income-tax Act, 1961 (43 of 1961), Ss. 131, 139, 142, 143,....
1982 0 Supreme(P&H) 32 • India - Punjab and Haryana
J.M.TANDON
advance tax notice under Section 210 of the Act from the ITO, A-Ward. 2. ... INCOME TAX - SURVEY - JURISDICTION - ITO, A-WARD, BHATINDA HAD JURISDICTION TO EXERCISE POWER OF SURVEY UNDER SECTION 133A OF ... Tax Act, 1961. ... Act (hereinafter "the Act"). During the course of survey, the ITO issued notice (annex. P-1) at 11-30 a.m. to the petitioner, which reads as under : ... "Summons to assessee....
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