Modification in the format of Notice under Section 148 of the Income-tax Act, 1961 (ITNS-34). - Income Tax - 63

DOMS Circulars DOMSCIRCULAR : 63 Date of Issue: 30.10.1995 Subject: Modification in the format of Notice under Section 148 of the Income-tax Act, 1961 (ITNS-34). F. No. 6/3/87-OD-DOMS/2301 to 2333 Keeping in view the suggestions made by the "Committee on Review of Non-statutory Forms" regarding amendment in Form No. ITNS-34 (Notice under Section 148 of the Income-tax Act, 1961), it has been decided to modify the format of the Notice under Section 148. 2. In the second para for the words figures "within 30 days" the words figures "before the expiry of 31 days" shall be substituted. In the last para the words "Deputy Commissioner / Commissioner / Chief Commissioner of Income-tax" shall be substituted for the words "Commissioner of Income-tax and Central Board of Direct Taxes." 3. At the bottom of first page the words "Income-tax Officer" shall be substituted by the words "Assessing Officer". 4. On the page 2 Note 1 and Note 2 shall be substituted as under : "If you feel any difficulty in the matter of obtaining a return form applicable to you or filling in the return form or desire a clarification on any other matter pertaining to your Income-tax liability, you may please contact the Public Relation Officer/Income-tax Officer, (Headquarters)/Assessing Officer." 5. These instructions may be brought to the notice of all the officers working in your charge for strict compliance. 6. The modified format of ITNS-34 incorporating the above changes duly approved by the Board is enclosed. Encl : as above NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 Income-tax Office............................. Dated the..............................19........ To ............................................... ............................................... ............................................... ............................................... Whereas I have reason to believe that your income----------------------------------------------------------------------------------------------------------- /chargeable the income of................... in respect of which you are assessable to tax for the assessment year 19......... 19.......... has escaped assessment within the meaning of section 147 of the Income-tax Act. I, therefore, propose to assess/reassess the income ---------------------------- ---------------------------------------------------------------recompute loss/depreciation allowance/allowance --------------------------------------- for the said assessment year and I hereby require under section............ you to deliver to me before the expiry of 31 days from the date of service of this notice, a return in the prescribed form of your income ---------------------------------------------------------------------------------------------------------------------------------------------- the income of................... in respect of which you are assessable for the said assessment year. This notice is being issued after obtaining the necessary satisfaction of the Deputy Commissioner/Commissioner/Chief Commissioner of I-Tax. ...................................... Assessing Officer Note : If you feel any difficulty in the matter of obtaining a return form applicable to you or filling in the return form or desire any clarification on any other matter pertaining to your income-tax liability, you may please contact the Public Relations Officer / Income-tax Officer (Headquarters) / Assessing Officer.