Can a.o visit assessee's office premises during scrutiny case?
C..a......STUDENT
(Querist) 21 December 2013
This query is : Resolved
Can an assessing officer visit the official business premises of the assessee during the scrutiny proceedings u/s 142 of past A.Y.?
Please reply.
R.K Nanda
(Expert) 21 December 2013
consult tax lawyer.
T. Kalaiselvan, Advocate
(Expert) 21 December 2013
For the purpose of obtaining full information in respect of the income or loss of any person, the Assessing Officer may make such inquiry as he considers necessary.
Vineet
(Expert) 27 December 2013
Assessing officer can visit business premises to conduct a survey u/s 133A or recording statement u/s 131.
But certainly not for gathering information u/s 142(1) which only enbale him to issue notice calling for information. Such Act is absolutely illegal.