https://www.taxtmi.com/circulars?id=53832 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. en-us Tue, 30 Sep 2014 00:00:00 +0530 Fri, 31 Jul 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53832 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. Circulars Income Tax Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53832