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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 scrutiny notices under section 143(2) of the Act, shall henceforth, be issued in these revised formats only. The Systems Directorate is effect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubsequently, 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   Seal        Yours faithfully,   (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 This is for your kind information that the return of income....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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/information is to be furnished online electronically in 'E- Proceeding' facility through your account in e-Filing website of Income-tax Department. Further procee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uce 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 precious time of the taxpayer, would also provide a 24X7 anytime/anywhere convenience to submit response to the Departmental queries in course of assessment pro....