Limited scrutiny under section 143(2)(i) requires reasoned written notice and supervisory approval before challenging return claims. Procedural guidelines require an assessing officer who believes a claim is inadmissible to record reasons in writing, serve a prescribed notice specifying the challenged claim and require supporting evidence on a specified date; supervisory approval is needed for issuing notices, time limits for service and completion must be observed, and control registers and order sheets must be maintained to track cases and ensure timely 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.
Limited scrutiny under section 143(2)(i) requires reasoned written notice and supervisory approval before challenging return claims.
Procedural guidelines require an assessing officer who believes a claim is inadmissible to record reasons in writing, serve a prescribed notice specifying the challenged claim and require supporting evidence on a specified date; supervisory approval is needed for issuing notices, time limits for service and completion must be observed, and control registers and order sheets must be maintained to track cases and ensure timely assessment.
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