Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 - procedure for compulsory selection in such cases
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Compulsory scrutiny selection for returns arising from search and seizure mandates administrative approval and central transfer after statutory notice service. Procedures require prior administrative approval for compulsory selection of returns arising from search and seizure or requisition actions, and mandate transfer of such matters to Central Charges within a prescribed short period after service of statutory notices by the Assessing Officer; if not centralized, the Assessing Officer must serve a notice for return when a return is filed in response to the statutory communication, or a notice calling for information when no return is filed.
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.
Compulsory scrutiny selection for returns arising from search and seizure mandates administrative approval and central transfer after statutory notice service.
Procedures require prior administrative approval for compulsory selection of returns arising from search and seizure or requisition actions, and mandate transfer of such matters to Central Charges within a prescribed short period after service of statutory notices by the Assessing Officer; if not centralized, the Assessing Officer must serve a notice for return when a return is filed in response to the statutory communication, or a notice calling for information when no return is filed.
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