1. Notice under Section 148:

• This notice is issued by the Income Tax Departmentgst act2017 when they believe income has escaped assessment in your previously filed return.
• It allows the department togst act2017 reassess your tax liability for a specific year.
• The notice will outline the reasons for revision and the income they believe was not reported.
• It is crucial to respond to thisgst act2017 notice within the stipulated timeframe and provide necessary clarifications or revised returns.

2. Notice under Section 260:

• This notice is issued to rectify anygst act2017 errors or mistakes discovered in an already completed assessment order.
• These errors could be clerical mistakes, arithmetical mistakes, or factual errors.
• The notice will specify the error gst act2017and propose the revised assessment.
• You have the right to object to the proposed revision within 30 days.

Important points to remember:

• Always verify the authenticity of the noticebefore responding. You can do this by checking the seal and signature of the authorized officer and contacting the Income Tax Department directly.
• Seek professional advicefrom a tax consultant or chartered accountant if you are unsure about how to respond to the notice.
• Respond within the stipulated timeframeto avoid further penalties and complications.

EXAMPLE

Unfortunately, I cannot provide a complete example of a Notice to Person and Order of Revision without knowing the specific context and relevant state in India. Different states have different legal procedures and formats for such notices. Additionally, the specific details of the notice will depend on the nature of the revision being ordered.

However, I can offer some general information and suggest ways to get the specific example you need:

General Information:

• A Notice to Person and Order of Revision is typically issued by a government authority to inform an individual about a decision or order that affects them and requires them to take some action.
• The notice will usually specify the reason for the decision, the specific action required, and the timeframe for compliance.
• The format of the notice will vary depending on the state and the specific authority issuing it. However, it should generally include:
  • The name and address of the individual being notified.
  • The name and address of the issuing authority.
  • The date of the notice.
  • A clear and concise statement of the decision or order.
  • The specific action required of the individual.
  • The timeframe for compliance.
  • Information about how to appeal the decision or order.

Getting a Specific Example:

To get a specific example of a Notice to Person and Order of Revision for your state in India, you can try the following:

• Search online: Use a search engine like Google to look for examples of notices issued by relevant government authorities in your state. Make sure to use specific keywords related to the type of revision you are interested in.
• Contact a government department: Many government departments have websites or phone numbers where you can request information about specific procedures or obtain sample forms. You can also try visiting a local government office in person.
• Consult a lawyer: If you need a more specific example tailored to your individual situation, it is best to consult with a lawyer in your state. They can provide you with a sample notice and advise you on your legal rights and obligations.

FAQ QUESTIONS

• What is a Notice to Person (NtoP)?
  • An NtoP is issued by the income tax department when there are discrepancies or errors in your tax return based on their assessment. It informs you about the proposed adjustments and gives you a chance to explain and rectify any mistakes.
• What is an Order of Revision?
  • An Order of Revision is a final order issued by the income tax department after considering your response to the NtoP. It reflects the revised tax liability based on the accepted arguments or adjustments made.
• What are the grounds for receiving an NtoP?
  • Common reasons include mismatched income reported, incorrect deductions claimed, missing information, or suspicious transactions.

Receiving and Responding to an NtoP:

• How do I know if I have received an NtoP?
  • The NtoP will be sent to your registered address or online e-filing portal.
• What should I do after receiving an NtoP?
  • Carefully review the NtoP and understand the proposed adjustments.
  • Gather supporting documents (if needed) to justify your claims.
  • Respond to the NtoP within the stipulated timeframe (usually 30 days).
  • You can agree with the proposed revisions, provide justifications for disagreements, or seek professional help.

Order of Revision and Next Steps:

• What happens after I respond to the NtoP?
  • The income tax department will consider your response and issue an Order of Revision.
  • The Order will reflect the accepted or rejected justifications and the final tax liability.
• What if I disagree with the Order of Revision?
  • You can file an appeal with the Commissioner of Income Tax (CIT) within 30 days.
  • You can further escalate to the Income Tax Appellate Tribunal (ITAT) if needed.

CASE LAWS

Relevant Legislation:

• The Income Tax Act, 1961, specifically sections 143(1), 147, 148, and 156.
• Relevant income tax rules notified by the Central Board of Direct Taxes (CBDT).

Key Points:

• Notice to Person:
  • The Income Tax Department is required to issue a notice to the taxpayer before initiating any revision proceedings.
  • The notice should clearly mention the reasons for revision and the proposed adjustments.
  • The taxpayer has the right to object to the proposed adjustments and submit their representations.
• Order of Revision:
  • After considering the taxpayer’s response (if any), the Income Tax Officer issues an order revising the assessment.
  • The order should be in writing and clearly state the revised income, tax liability, and reasons for revision.