rule (1)
of rule 114D; or
(v) the address of the assessee as furnished in Form No.61A
under sub-rule (1) of rule 114E ... adopt the procedure laid down in the
above sub-rule. However, the AO has not adopted any of the
procedures laid down as above
ORDER under Sec. 271FA of the Act:
9.1 As per Rule 114E of LT. Rules, the information referred to in AIR read
with Sec. 285BA ... envisaged above. Thus the provisions contained in Sec. 285BA read with
Rule 114E of the Act are not applicable to the assessee's case
person as provided in item no 6 of the
Table in Rule 114E of the I. T. Rules, 1962, by it during
respectively was
not furnished by the assessee-bank as per Rule 114E of the Income-tax
Rules. The Additional Director of Income-Tax, therefore, initiated
with the agency (NSDL) authorized on this behalf in conformity
with Rule 114E of the Income tax Rule 1962 read with section 285BA
2013 in respect of the transaction specified in sub Rule
(2) of Rule 114E of the Income-tax Rules. However, the assessee has
failed
rule (1) of rule
114D; or
(v) the address of the assessee as furnished in
Form No.61A under sub-rule (1) of rule 114E
accordance with manner laid down under the said
Section read with Rule 114E. To be precise the said
Annual Return is to be filed before
read with Rule 114E of the Income Tax Rules, 1962 (in short,
"the Rules"), a Registrar or Sub Registrar appointed under Section
avoid the application of provision of section 285BA read with rule
114E. The said allegation is without any material on record. There is no prohibition ... cash
exceeding Rs 2 lacs, provision of section 285BA read with rule 114E requires
details of cash sales to be reported in Form
