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:-
In absence of mala fide intention bank should not be treated as assessee in default for late deduction and deposit…
Whether bank account was fraudulently open in the name of assessee is question of fact. High Court declined to entertain…
SBI Concurrent Auditor Empanelment of Chartered Accountant Firms for FY 2024-25 SBI Concurrent Auditor Empanelment of CA Firms for FY…
Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants In 2015, the Ministry of Corporate Affairs…
Trade Tax Department was unjustified in retaining refund beyond stipulated period and adjusting it against default notices issued subsequently. In…
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…