Sunday, 25 December 2016

Format of a reply of Income Tax Notice.

Case Notice Reply 142(1) - My actual reply for notice under section 142(1)


 To the audience ,Note a few particulars
Assesse - Individual         FY 2010 11   AY - 2012 13    Received a notice under section 142(1)
----Just to let you know that notices under section 143(2) and 142(1) are notices send by the assessing officer to assess true income for the assee if he is not satisfied of the income declaration by the assesse 



Re:MUM/MSPGCL/IT 2011 12 RETURN                                                                     Dt –25.11.2013

Shri  XYZ ,
Income Tax Officer , 26(1)(4),  Dadar  ,
ABC Premises  ,
Charni Road(W),Mumbai-400002


Dear Sir,

Sub : Return filed for Assessment year 2011 12
Ref (1) Notice under section 143(2)of the IT Act ,1961 vide letter dated 07/08/2012
       (2) Reply to letter under serial no (1) vide letter Re:MUM/MSPGCL/IT 2011 12 RETURN                                                                     Dt – 21.08.2012
      (3)  Notice under section 142(1) of the IT ACT 1961 vide letter dated dated 06/11/2013

Sir,with reference to the above mentioned subject , I am in receipt of  notice under section 142(1) vide your letter dated 06/11/2013  serial number referenced(3),wherein you have expressed desire for further information with respect to the return filed against assessment year 2012 13 i.e FY 2011 – 12 .

In this regard , I have earlier received a notice under section 143(2) soliciting presence at the honorable  with documents in support of my income declaration and taxes paid thereby

In reply to notice under section 143 (2),I was present at your office on 21/08/2012 with all supporting documents  along with a covering letter for the return filed by before due date  for the concerned financial year  (I.e FY 2010 11 ). I have attached this in the enclosures

In the present communication , I have been requested for certain set of document’s  for supporting my return of income for FY 2011 12 .My point wise reply to each of the points raised are as follows

1.)    Letter of Authority
                      I will be attending the appointment by self .


2.)    Hard copy of Return of income along with Form 16 and relevant enclosures –
                      I had filed return ITR 1 and so attaching copy of filed return ITR 1
Also, as requested , I am attaching Form 16

My income heads were from salary and self lease ,details of which find presence in the form 16 using which I have filed my return

 Also ,  I attach a copy of my Form 26 AS annualized tax statement which summarises all taxes deducted from my income against subsequent sections (u/s section  192 for salary etc )




3.)    Photocopy of the documents as a proof of claim of deduction under chapter VIA  of the Indian income act 1961

                   Under chapter VIA , I am taking the benefit of section 80 C .Under this section ,I have invested in a wealth builder life insurance plan with yearly premium 2.5 lakhs  .As solicited , find the receipt for the premium paid for the FY 2011 12

4.)    Photocopy of the documents as a  mean of proof of claim of prepaid taxes ,if claimed by you  

Being a salaried employee and deriving self lease income from the company for the specified FY 2011 12 ,my taxes have been deducted at source at specified slabs for that year
As a proof of deposit of such taxes to the treasury , I attach my annualized tax statement form 26 AS for FY 2011 12
Also , I attach here again form 16 because  the last page mentions the challan serial number , date and specific details as regards to the taxes deducted and paid by the company


5.)    Details of all the Bank accounts along with a copy of bank pass for the FY 2011 12

I have two bank accounts ,namely
(1)Salaries savings with ICICI (A/c Number 005901519393 and
(2)Savings bank account with Axis bank(A/c Number 661010100004572)

Statements of both banks for the FY 2011 12 have been attached


6.)    Details of interest income viz SB ,FD , or income from any other investment with relevant enclosures and sources of investment thereon

For the specified FY 2011 12 , I did not hold any fixed deposit and all my statements of accounts held in the only 2 account’s that I have are listed in serial no (5)

7.)    Furnish rental agreement /Leave and license agreement along with details of properties

          I had taken self lease from the company .Under this provision, company has paid me for staying in parental house and deducted TDS on it details of which are already made available in form 16 .

The approval copy sanctioning my self lease is attached herewith


In addition to above point’s, I would also like to state that I have always paid taxes in full cognizance  and always filed them before due date under section 139(1) .As a government salaries employee , the tax deductions are always at source under section 192 and as per specified slabs .

I have noted , however that my form 26 AS reflected wrong figures of amount credited.
In that regard , I had written to my company and they have send me correspondence enclosed that the figures are for cumulative income and don’t reflect my figures and as such , if required, can be rectified .They have in the same declaration mentioned what was my taxable income for the FY 2011 12  and TDS deducted thereby ,

I have made a calculation sheet enlisting the specified tax slabs for the financial year 2011 12 and calculated taxes and attached the acknowledgment receipt for the proof of this taxes paid ,

With this , I hope that I have answered all points raised vide notice under section 143(2).
I would appreciate your honorable self to please guide me further as to how to proceed to solve any query ,

Yours faithfully,


Amlan Dutta
Sr Engineer  

Enclosures :

(1)   Reply to notice under section 143(2)vide letter Re:MUM/MSPGCL/IT 2011 12 RETURN                                                                     Dt – 21.08.2012
(2)   Company declaration as regards form 26 AS mismatch
(3)   Hard copy of filed return for FY 2011 12
(4)   Form 16 for FY 2011 12
(5)   Statement for
(a) ICICI (A/c Number 005901519393 and
(b) Axis bank(A/c Number 661010100004572)
(For the period FY 2011 12 )
(6)   Self lease approval copy
(7)   Form Calculation sheet specifying tax slabs and applicable taxes and
(ii)acknowledgement receipt for the paid taxes

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