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Selection for scrutiny under Section 143(3) suspended in salary wards; focus shifted to refunds and employer TDS checks. Selection for assessment under Section 143(3) is suspended in salary wards/circles/special ranges in Delhi, Mumbai, Calcutta and Chennai for the current year to concentrate on pending refund disposal and scrutiny of employer TDS returns, with exceptions for search and seizure, surveys under section 133A, reassessments under section 147, set-aside or court-mandated cases, and matters flagged by vigilance or investigative agencies; Central charges remain unaffected and each return there continues to be selected for Section 143(3) assessment.
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.
Selection for scrutiny under Section 143(3) suspended in salary wards; focus shifted to refunds and employer TDS checks.
Selection for assessment under Section 143(3) is suspended in salary wards/circles/special ranges in Delhi, Mumbai, Calcutta and Chennai for the current year to concentrate on pending refund disposal and scrutiny of employer TDS returns, with exceptions for search and seizure, surveys under section 133A, reassessments under section 147, set-aside or court-mandated cases, and matters flagged by vigilance or investigative agencies; Central charges remain unaffected and each return there continues to be selected for Section 143(3) assessment.
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