Scrutiny of returns: officer may require explanations for discrepancies and initiate assessment or enforcement if unresolved. The proper officer may scrutinize a registered person's return and related particulars, inform the person of observed discrepancies and seek an explanation; if the explanation is acceptable no further action is taken, but if unsatisfactory or no corrective measures are taken, the proper officer may initiate compliance or enforcement actions including assessment and determination of 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: officer may require explanations for discrepancies and initiate assessment or enforcement if unresolved.
The proper officer may scrutinize a registered person's return and related particulars, inform the person of observed discrepancies and seek an explanation; if the explanation is acceptable no further action is taken, but if unsatisfactory or no corrective measures are taken, the proper officer may initiate compliance or enforcement actions including assessment and determination of tax and other dues.
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