Scrutiny of returns may lead to enforcement or tax determination if discrepancies aren't remedied within prescribed period. The proper officer may scrutinize the return and related particulars to verify correctness, inform the registered person of discrepancies and seek explanation; if the explanation is acceptable, no further action is taken; if no satisfactory explanation is furnished within thirty days or such further period or if corrective measures are not taken after accepting discrepancies, the proper officer may initiate appropriate action including specified enforcement provisions or proceed to determine the 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 may lead to enforcement or tax determination if discrepancies aren't remedied within prescribed period.
The proper officer may scrutinize the return and related particulars to verify correctness, inform the registered person of discrepancies and seek explanation; if the explanation is acceptable, no further action is taken; if no satisfactory explanation is furnished within thirty days or such further period or if corrective measures are not taken after accepting discrepancies, the proper officer may initiate appropriate action including specified enforcement provisions or proceed to determine the tax and other dues under the Act.
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