Revised format of income-tax notices u/s 143(2) for e-proceedings under Limited/Complete Scrutiny under CASS and Compulsory Manual Selection
F.No.225/157/2017 /ITA.II
Government of India
Ministry of Finance
Departtnent of Revenue (CBDT)
North Block, New Delhi,
dated the 23rd of June, 2017
To
All Pr. CCsIT/Pr. CCIT(International-tax)/CCIT(Exemptions)/Pr. DsGIT
Sir/Madam
With reference to the above, I am directed to state that Central Board of Direct Taxes has decided to modify format of notice(s) issued under section 143(2) of th e Income-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:
The revised format of 143(2) notice(s) with a n ote 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 The Systems Directorate is effecting necessary changes in the ITBA module in this regard.
4. The above may be brought to the notice of all for necessary.
Enclosures(s): as above
(Rohit Garg)
Director -ITA.II, CBDT
Copy to:
PAN No: ………………… ……….. 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. Following issue(s) have been identified for examination:
…………………………………………………………………………………………………
2. In view of the above, I would like to give you an opportun ity 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 proceedings shall also be conducted electronically (*). A brief note on salient features of ‘E Proceeding’ is enclosed.
4. In case you do not w ish to produce any evidence/information, as mentioned in para 2, you are requested to intimate the same electronically on or before……….. .
5. Specific questionnaires/ requisition of information 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-maii ID)
PAN No:…………………………. . Dated:…………………….
To
Sir/Madam
This is for your kind informat ion that the return of income for Assessment Year …………………………………… filed vide ack . no. ………………………………………on……………………………………………. has been selected for Complete Scrutiny.
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 sa id 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 Further proceedings shall also be conducted electronically (*). A brief note on salient features of ‘E Proceeding’ is enclosed.
4. In case you do not wish to produce any evidence/information ,as mentioned in para 2, you are requested to intimate the same electronically on or before……….. .
5. Specific questionnaires/requisition of information or documents would be se nt subsequently , if 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 ca rried 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 lD)
PAN No: ………………………….. 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/information is to be furnished online electronically in ‘E Proceeding’ facility through your account in e-Filing website of Income-tax Further proceedings shall also be conducted electronically (*). A brief note on salient features of ‘E Proceeding’ is enclosed.
4. In case you do not wish to produce any evidence/information,as mentioned in para 2, you are requested to intimate the same electronically on or before……….. .
5. Specific questionnaires/requisition of information or documents would be sent subsequently,if Para(s) (2) to (4) are applicable if you have an account in e-Filing website of Income-tax 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).
7. In cases where order has to be passed under section 153A/153C of the Income-tax Act,1961read with section 143(3),assessment proceedings wou ld be conducted manually.
(*) Subject to except ions as per the enclosed note
Yours faithfully,
Seal
(Name of the Assessing Officer)
(Designatio n) (Telephone No./Fax No.)
(E-maii ID)
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