GOVERNMENT OF INDIA

MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
National Faceless Assessment Centre
Delhi

To,
ARUN KUMAR SUREKA
FLAT NO: 2E, BLOCK - A JESSORE HERITAGE,135,
JESSORE ROAD BANGUR CROSSING
KOLKATA 700055,West Bengal
India

PAN: Assessment Year: Date: DIN:

AKTPS1245A 2013-14 06/03/2022 DRAFT

Notice under sub-section (1) of Section 142 of the Income Tax Act, 1961

Dear Taxpayer,

Kindly refer to ongoing assessment proceedings in your case for A.Y. 2013-14 under Faceless Assessment
Scheme, 2019.
2. We appreciate the anxiety and uncertainty that is facing all of us in the times of Covid-19. This
communication is to assist you in ending one uncertainty, which is pending e-Assessment in your case for the
Assessment Year 2013-14.
3. You are requested and required to kindly furnish or cause to be furnished on or before 10/03/2022 by 02:08
PM, the accounts and documents specified in the Annexure to this notice.
4. The accounts or documents, as mentioned above, are required to be submitted online electronically in 'E-
proceedings' facility through your account in e-Filing website (www.incometaxindiaefiling.gov.in)

Yours faithfully,
Additional / Joint / Deputy / Assistant Commissioner of Income Tax,
National Faceless Assessment Centre,
Delhi

...............

Note:- The website address of the e-filing portal has been changed from www.incometaxindiaefiling.gov.in to www.incometax.gov.in.
 AKTPS1245A- ARUN KUMAR SUREKA
A.Y. 2013-14
DRAFT

…….
ANNEXURE

The assessment proceeding u/s 147 of the Income Tax Act, 1961 in your case is
pending. Notice u/s 148 was issued on 28.03.2021 for filing the return of income
within 30 days of service of notice but you have not filed your return of income in
compliance to the notice issued u/s 148 dated 28.03.2021. Further, notices u/s
142(1) of the I.T. Act, 1961 were issued to you on 22.11.2021, 21.12.2021 &
13.01.2022, vide which you were requested to furnish the copy of return of income
filed in compliance to the notice u/s 148 and certain require details for completion of
assessment.

In compliance to the above notices you have filed reply on 25.01.2022 stating
therein that you have not done transaction of sale of M/s Gemstone Investment Ltd.
You have filed only copy of return of income filed on 11.03.2014. You have not filed
return of income in compliance to the notice u/s 148.

You have denied for the share transaction without any documentary evidence.
The information is available with the department that you have sold the shares during
the year under consideration.

On perusal of the computation of income it is noticed that you have added

share transaction charges, which show that you deal in the shares. Therefore, you
are required to furnish the following details:

1 Furnish copy of bank statements held during the year under consideration.

2. Furnish the Dmat account statement.

3. Furnish the script wise sale and purchase of shares during the year under
consideration.

4. One more opportunity is being provided to you for submission of necessary

documents in support of sources of purchases of 20001 shares of M/s Gemstone
Investment Ltd (Scrip code: 531137) for Rs. 2,78,814/- along with documentary
evidences, failing which the case will be decided ex-parte u/s 144 of the IT Act on the
basis of material available on record and merits of case.

This is final opportunity being given to you as the matter is getting barred
by limitation on 31.03.2022. Please note that in case of non-compliance, it will
be considered that you have nothing to say in the matter and necessary
addition of Rs.2,78,814/- will be made on account of unexplained investment
u/s 69 of the IT Act for the year under consideration by passing order u/s 144 of

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 AKTPS1245A- ARUN KUMAR SUREKA
A.Y. 2013-14
DRAFT

the IT Act, 1961.

In case of failure to comply with the statutory notices, penalty proceedings u/s
271(1)(b) of the I. T. Act, 1961 may be initiated separately.

Yours faithfully,
Additional / Joint / Deputy / Assistant Commissioner of Income Tax/
Income-tax Officer,
National Faceless Assessment Centre,
Delhi

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