Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format-regd.

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....-tax Act which intimate the concerned assesse about selection of his/her case for scrutiny. This has become necessary in view of Board's decision to utilise 'E-Proceeding' facility for electronic conduct of assessment proceedings in a widespread manner from this financial year. 2. The three formats of notice(s) are: •   Limited Scrutiny (Computer Aided Scrutiny Selection} •   Complete Scrutiny (Computer Aided Scrutiny Selection) •   Compulsory Manual Scrutiny The revised format of 143(2) notice(s) with a note on benefits & Procedures of'E-Proceeding' facility are enclosed for information of the field authorities. 3. I am further directed to state that all scr....

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....formation or documents would be sent subsequently, if required. 6. Para(s) (2) to (4) are applicable if you have an account in e-Filing website of Income-tax Department. Till such an account is created by you, assessment proceedings shall be carried out either through your e-mail account or manually (if e-mail is not available). (*) Subject to exceptions as per the enclosed note Yours faithfully, Seal (Name of the Assessing Officer) (Designation) (Telephone No./Fax No.) (E-mail ID) Complete Scrutiny (Computer Aided Scrutiny Selection) Notice under Section 143(2) of the Income-tax Act, 1961 PAN No: ........................... Dated: ........................... To Sir/Madam Dated: This is for yo....

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....: ........................... Dated: ........................... To Sir/Madam This is for your kind information that the return of income for Assessment Year ...........................filed vide ack. no ...........................on ...................................................... has been selected for Scrutiny on the basis of parameter at Para 1(...........................) of Manual Compulsory Guidelines of CBDT issued vide Instruction No ...........................dated........................... 2. In view of the above, I would like to give you an opportunity to produce any evidence/information which you feel is necessary in support of the said return of income on or before 3. The above mentioned evidence/inf....

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...., without the necessity to visit Income-tax Office for conduct of assessment proceedings. This taxpayer friendly measure would substantially reduce the compliance burden for the assessee. •  In assessment proceeding, 'E-Proceeding' would enable seamless flow of Letter[s)/Notice(s], Questionnaire(s), Order(s) etc. from Assessing Officer to the concerned assessee's account in e-Filing website. On receipt of Departmental communication, assessee would be able to submit the response along with attachments by uploading the same, on e-Filing portal. The response submitted by the assessee would be viewed by the Assessing Officer electronically in Income Tax Business Application (ITBA) module. This would, besides saving....