Standing Order No. 139/2013 of the Revenue Department, Government of Assam dated 19th May, 2013 on the appearance before an income-tax authority [C1A-WHB]

Standing Order No. 139/2013

GOVERNMENT OF ASSAM

Revenue Department, Government of Assam

Dispur, dated the 19th May, 2013

STANDING ORDER

To

All Assessing Officers,

Subject: The appearance before an income-tax authority by authorised representatives under the Assam Agricultural Income-tax Act, 1939, regarding.

In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Revenue Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the appearance before an income-tax authority by authorised representatives.

2. The matter has been examined. Every authorised representative carrying on the appearance before an income-tax authority shall make an application in Form ITR-1 to the Dispute Resolution Panel within seven days, accompanied by a fee of one hundred rupees.

3. The Assessing Officer shall ensure that assessment is dealt with as directed above, and shall report compliance to the Dispute Resolution Panel within seven days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Revenue Department, Government of Assam.

(Secretary to Government)