Return scrutiny enables officers to seek explanations and, if unresolved, initiate assessment or recovery proceedings. The proper officer may scrutinize a registered person's return and related particulars, notify discrepancies and seek explanations; acceptance of the explanation concludes the matter, but failure to provide a satisfactory explanation within the prescribed period or to correct accepted discrepancies permits the proper officer to initiate enforcement measures or to determine tax and other dues under the statute.
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.
Return scrutiny enables officers to seek explanations and, if unresolved, initiate assessment or recovery proceedings.
The proper officer may scrutinize a registered person's return and related particulars, notify discrepancies and seek explanations; acceptance of the explanation concludes the matter, but failure to provide a satisfactory explanation within the prescribed period or to correct accepted discrepancies permits the proper officer to initiate enforcement measures or to determine tax and other dues under the statute.
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