The Assesses must make sure to file their returns on time and pay taxes as and when due. However, many times an Assessee might fail to file his return on time. In this case, he might receive a notice from the IT department or the concerned Assessing Officer, asking for details as to why the return has not been filed for that particular financial year. The Assessee in this case has to mandatorily send a reply to the Assessing officer stating the reason behind his failure to file his returns on time and also file the same as soon as he receives the notice.
Let us take a quick look at the various roles and responsibilities of an Assessee upon receiving a notice:
- The Assessee must make sure to file his tax returns for the evaded income for the particular assessment year as soon as he receives the notice from the department.
- Having filed the returns, he may request the assessing officer for a copy which clearly indicates the reasons for which the notice has been issued by the officer to him.
- If the Assessee feels that the reasons stated in the copy are not valid, and that he is not satisfied with the reasons, he may choose to file an object and challenge the notice and its validity.
- The Assessee must also make sure that he has solid reasons to file the objection and that he has rightfully decided to raise questions on the notice issued by the government to him.
- The Assessee may also choose to put forward a request to the concerned Assessing Officer and ask him to give other reasons, if the claims made by Assessee are dismissed by the officer.
- With the help of a writ petition filed with the respective High Court, the Assessee may choose to challenge the legality of the notice much before the completion of the scheduled assessment or re-assessment.
- With the help of a writ petition filed with the respective High Court, the Assessee may also choose to challenge the legality of the notice even after completion of the scheduled assessment.
- The Assessee has to mandatorily furnish details pertaining to his income returns within a period of 30 days from the date of issuance of the notice and not from the date on which the notice has been received by the Assessee. The details pertaining to the income for which tax payment has been avoided and other related income details must be clearly furnished and submitted to the concerned officer in order to avoid problems at a later stage.
The Assessee has to ascertain that :
* He has put forward a request to the Assessing Officer asking for reasons as to why the notice has been issued by him.
* He has lodged an objection to the given notice and the reasons given to him by the Assessing Officer as he finds them to be unsatisfactory.
* He has knowingly challenged the validity of the issued notice.