Hello,
My question is regarding the latest notice u/s 143(3) I have received from Income Tax Department for A.Y. 2015-2016. In this notice, apart from asking documents, ITO has made a comment that I have not complied with previous notices served in this regard and penalty u/s 271(1)(b) may be imposed. However, this is a false statement. Please advice what steps I can take at the appearance for current notice on 18th August so that such misrepresentation can be denied by me with proof in future.
History of the case is as follows:
For the Assessment year 2015-2016, I have received 3 notices till date as follows:
1) Notice u/s 142(1) dated 21st September 2016
2) Notice u/s 143(2) dated 21st September 2016
3) Notice u/s 142(1) from ITO dated 30th January, 2017 without any reference number.
For notices of serial number 1 and 2 above, I visited ITO on 29th September, 2016 and made all the required submissions as per the notices. I received acknowledgment of the same signed by ITO on the xerox copy of the cover note. Also, I sent confirmation email after the meeting. For notice of serial number 3, I visited ITO on 7th February, 2017 and apprised him of the fact that I have already made the required submissions and I was told not to make any further submissions if I have already made submissions to prior notices. I sent a confirmation email after the meeting. I have not received any acknowledgment from ITO via email for any confirmation emails though. Hence, I have complied with all notices issued to me by Income Tax department till date.
I have taken acknowledgement on xerox copy of cover note during my meetings and sent emails to official email ID of ITO after each meeting and still I get the notice that I have not complied with previous notices. Kindly guide me if there are some additional measures I need to take to mark my attendance for each notice so that any wrongful penalty is not imposed on me even when I comply with ITO notices.