Notices and Summons

Tax and revenue authorities are generally required by law to issue notice to the concerned tax payer before taking action, passing an order or making a decision, and thereafter, where proceedings are initiated or effect is given to such action, order or decision. Further, authorities are given significant powers under tax and revenue laws, including power to summon persons for investigation and other such purposes, where failure to comply or information provided may be used against the person summoned, potentially resulting in imposition of tax, fines, penalty or even prosecution in serious matters.

Given the serious consequence that may potentially follow a notice or summons, Mahesh Kumar & Co. (MKC) risk management measures begin with an accurate analysis of the notice/summon, including determining its legality before determining its applicability to the facts of the recipient and relevant legal provisions. Promptly accessing professional advice and representation is therefore key to protect rights and interests and mitigating or avoiding the risks associated with such notices and summons.