Scrutiny of returns enables tax authorities to seek explanations for discrepancies and initiate recovery or assessment actions. The proper officer may scrutinize a registered person's return and related particulars, inform the person of discrepancies in a prescribed manner, and seek explanation; if the explanation is acceptable, no further action follows, but if no satisfactory explanation is furnished within the prescribed period or accepted discrepancies are not corrected, the proper officer may initiate appropriate action including assessment, recovery proceedings, or determination of tax and other dues under the Act.
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 enables tax authorities to seek explanations for discrepancies and initiate recovery or assessment actions.
The proper officer may scrutinize a registered person's return and related particulars, inform the person of discrepancies in a prescribed manner, and seek explanation; if the explanation is acceptable, no further action follows, but if no satisfactory explanation is furnished within the prescribed period or accepted discrepancies are not corrected, the proper officer may initiate appropriate action including assessment, recovery proceedings, or determination of tax and other dues under the Act.
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