Scrutiny of returns: officers can seek explanations and initiate assessment or recovery procedures if discrepancies persist. The provision empowers the proper officer to scrutinize furnished returns, notify discrepancies and seek explanations; acceptance of an explanation ends further action. If no satisfactory explanation is given within thirty days or the registrant fails to correct accepted discrepancies, the proper officer may initiate appropriate enforcement measures or proceed to determine the tax and other dues.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scrutiny of returns: officers can seek explanations and initiate assessment or recovery procedures if discrepancies persist.
The provision empowers the proper officer to scrutinize furnished returns, notify discrepancies and seek explanations; acceptance of an explanation ends further action. If no satisfactory explanation is given within thirty days or the registrant fails to correct accepted discrepancies, the proper officer may initiate appropriate enforcement measures or proceed to determine the tax and other dues.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
