Manual issuance of notices under section 143(2) required where CPC-recommended cases cannot be system-served; consider section 147 action. Where CPC-recommended cases for scrutiny cannot be served with system-generated notices, Assessing Officers must issue manual notices under section 143(2), this instruction serving as administrative approval and pending ITD flagging; if service fails despite best efforts, the CPC-flagged issue should be examined for action under section 147.
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.
Manual issuance of notices under section 143(2) required where CPC-recommended cases cannot be system-served; consider section 147 action.
Where CPC-recommended cases for scrutiny cannot be served with system-generated notices, Assessing Officers must issue manual notices under section 143(2), this instruction serving as administrative approval and pending ITD flagging; if service fails despite best efforts, the CPC-flagged issue should be examined for action under section 147.
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