Guildelines for Limited Scrutiny u/s 143(2)(i).

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....ed that the following procedure shall be adopted for the limited scrutiny u/s 143(2)(i) of the Income tax Act. 1. In case the Assessing Officer has reason to believe that any claim of loss, exemption, deduction, allowance or relief made in the return is inadmissible he shall serve on the assessee a notice specifying particulars of such claim of loss, exemption, deduction, allowance or relief and ....

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....d time u/s 153(1) assessments is done in all cases, where notices have been issued u/s 143(2)(i). 5. The process of limited scrutiny has tremendous importance to Department's intent to prevent leakage of revenue through patently wrong claim etc. as such it is essential to fix responsibility for non selection of assessees for limited scrutiny. This responsibility should rest with the concerned ass....