Section 61 scrutiny notices to be processed by deputy/assistant state tax officers; SCN issuance governed by pecuniary limits. Scrutiny notices (ASMT-10/ASMT-12) issued before restructuring are to be further processed and finalized by Deputy State Tax Officers/Assistant State Tax Officers; such scrutiny instruments are not show cause notices and are not subject to pecuniary limits at the scrutiny stage. If amounts remain unpaid after intimation, DSTOs/ASTOs shall initiate proceedings under the recovery provisions, compute demand per prior circular instructions, and issue SCNs within their pecuniary limit or place draft SCNs before higher authorities when the amount exceeds their competence.
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.
Section 61 scrutiny notices to be processed by deputy/assistant state tax officers; SCN issuance governed by pecuniary limits.
Scrutiny notices (ASMT-10/ASMT-12) issued before restructuring are to be further processed and finalized by Deputy State Tax Officers/Assistant State Tax Officers; such scrutiny instruments are not show cause notices and are not subject to pecuniary limits at the scrutiny stage. If amounts remain unpaid after intimation, DSTOs/ASTOs shall initiate proceedings under the recovery provisions, compute demand per prior circular instructions, and issue SCNs within their pecuniary limit or place draft SCNs before higher authorities when the amount exceeds their competence.
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