Scrutiny notice under section 143(2) sustained where deductions under Chapter VI-A were specifically identified for verification.

The scrutiny notice under section 143(2) was not vitiated for want of jurisdiction or lack of basis, because it expressly stated that the assessment was selected to verify the correctness of deductions claimed under Chapter VI-A, including deductions linked to sections 80G, 80HHC and 80-IB. The High Court found that this disclosure adequately indicated the grounds for scrutiny and disclosed no jurisdictional defect in the Income-tax Officer's action. On that footing, no interference in writ jurisdiction was warranted, and the challenge to the notice failed.

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Issues: Whether the income-tax authority lacked jurisdiction to issue the notice under section 143(2) of the Income-tax Act, 1961, and whether the notice was unsustainable for want of material or sufficient basis.

Analysis: The notice specifically stated that the case had been taken up for scrutiny to verify the correctness of deductions claimed under Chapter VI-A, including deductions relatable to section 80G, section 80HHC and section 80-IB. On the face of the notice, the basis for scrutiny was sufficiently indicated. The Court found no lack of jurisdiction in the Income-tax Officer to issue the notice and no ground to interfere in writ jurisdiction.

Conclusion: The challenge to the scrutiny notice failed. The notice under section 143(2) was upheld and the writ petition was dismissed.

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