https://www.taxtmi.com/caselaws?id=796014 A notice for scrutiny assessment under Section 143(2) need only inform the assessee that the case has been selected for scrutiny; it need not disclose the reasons for selection or identify the scrutiny as limited or complete. Instructions governing selection and the nature of scrutiny operate as inter-departmental guidance. During assessment, the Assessing Officer must seek specific information and documents through an appropriate notice. An assessee cannot demand selection reasons unless arbitrariness or vendetta in the selection process is demonstrated. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796014 A notice for scrutiny assessment under Section 143(2) need only inform the assessee that the case has been selected for scrutiny; it need not disclose the reasons for selection or identify the scrutiny as limited or complete. Instructions governing selection and the nature of scrutiny operate as inter-departmental guidance. During assessment, the Assessing Officer must seek specific information and documents through an appropriate notice. An assessee cannot demand selection reasons unless arbitrariness or vendetta in the selection process is demonstrated. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796014