Scrutiny Guidelines for invalid returns selected through CASS Cycle 2018. AO to drop proceedings u/s 143(2) and reopen the case by issue of notice u/s 148
F. No. 225/333/2019/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
** ***
North Block, New Delhi,
Dated, the 29th of November, 2019
To
All Pr. Chief-Commissioners of Income Tax/
All Pr. Directors General of Income Tax
Sir/Madam
Kindly refer to the above.
2. It has been brought to the notice of Board that notices under section 143(2) of the Income-tax Act, 1961(‘Act’) were generated in respect of certain invalid returns of the assessees filed for the Assessment Year 2017-18 through CASS Cycle As the scrutiny of such returns will pose a challenge for the AO and is bad in law, I am directed to state that Assessing Officers shall drop the proceedings u/s 143(2) of the Act in such cases and reopen the same by issue of notice under section 148 of the Act.
3. This issues with the approval of Chairman, CBDT.
Yours faithfully,
(Rajarajeswari R.)
Under Secretary (ITA-II), CBDT
Copy to:-
When information contained in loose papers not corroborated with assessee, there is absolutely no room for presumption that it belongs…
When CIT(A) order to remand case to AO was set aside without interfering with direction to delete addition, order of…
Whether a prohibited claim in a contract applies only to the employer and not to the Arbitral Tribunal – Matter…
Where a contractual employee is terminated on the sole ground of ineligibility, the Court is entitled to examine its correctness…
Upon deceased acquiring family, GPF nomination in favour of mother became invalid and in absence of fresh nomination, mother and…
GSTN Advisory on Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A As…