Summon to Assessee/witnesses under Sec 131(1A) of the I.T. Act
Thanks in Advance.
Summon to Assessee Witnesses Under Section 131(1A) of the I.T. Act, 1961/3098.
Office of the Deputy Director of Income Tax (Dated): 19.02.2018
To
Assessee
Whereas your attendance is required in connection with proceedings under the Income Tax Act, 1961. In your case, you are hereby required personally to attend my office at 11.00 A.M. on 26.02.2018 to give evidence and/or to produce either personally or through an Authorized Representative, the books of accounts and /or other documents specified below, and not to depart until you receive my permission to do so.
Without prejudice to the provisions of any other law for the time being in force, if you intentionally omit to so attend and give evidence or to produce the books of accounts and or documents a penalty for a sum of Rs. 10,000. (Rupees ten thousand) for each such default or failure shall be imposed upon you under Sec. 272A (1) (c) of the I.T Act, 1961
Books of accounts or documents to be produced
Please furnish the following information/documents:
1. Furnish brief details of income earning activities carried out by you during. F.Y.2010-11 to 2016-17 along with copies of ITR with all annexures.
2. Produce all your books of accounts for the above period.
3. Provide details of all the bank accounts maintained alongwith copy of account statement from 01.04.2010 to till date along with explanation of debit and credit entries.
4. Please given details of all the concerns in which you are associated as proprietor/Partner/Direcior/ Shareholder/Karta/Co-parcenar/Member.
5. Details of movable and immovable assets acquired/disposed since 1.04.2010 to til date in your name and in the name of your family members.
6. Your personal attendance is required.
History of the Assessee
Assessee is a farmer and doing farming buisness with his father. Assessee has no land further assessee have 2 tractor which is buy from fathers funds. Assessee earn revenue from agriculture and tractor buisness. Assessee has not file ITR till date.
Assessee is borrow the land from land owner and give the share to land owner and cultivate the land and earn revenue from agriculture produce.
Assessee deposited all the money from agriculture produce in his name rather than his father.
My Questions
1- Department issued a notice Under sec 131(1A) dated 19.02.2018 and we received the same on 25.02.2018 so we have no time to prepare a documents, so we personally meet with deputy director of Income tax on 26.02.2018 without the documents. but we have not furnish the any letter for extension. So, what is next best course of action for us ?
can the department take a step against us regarding we have not requested for extension ( As per formal discussion with the officer he said that please produce the evidence in 10 or 20 days but he is not giving in written letter).
2- Assessee is a farmer and have land in the name of his father. Asseseee is doing farming with the his father and all the agriculture produce sales to Kaccha aadhtiya so they are not giving any sales receipts and all the payment of such sales is received in cash, Further all the cash receipt from kaccha aadhtiya deposited in his bank account rather than his father. further assessee borrow a Agriculture land from owner and cultivate the same and give the share to Actual land owner and remaining amount deposited in his bank account.
So My Question is that, is sales receipt of agriculture produce is necessary to establishing the income proof ? are we show that cash deposited in my accounts related with agriculture and belongs to my father income.
is agriculture receipt depositing in my bank accounts deemed to be my agriculture income or my father, if it is belongs to mine then it is tax free or taxable?
is chargeable in the my hand ( we are depositing cash in my account related with my father and we have no evidence to nexus the cash deposits).
3- Assessee is doing a buisness of sand but he is not want to disclose the same, during the year 2015-16 assesee deposited the cash in his bank account is rs. 10 lacs, we can deem that 4 lacs related with agriculture produce and other is belongs to tractor business but he has not file the ITR.
Please suggest to proceed with.
Mob [deleted]