Income Tax AST Instruction 130/30-09-2014-Notices for cases recommended by CPC for scrutiny to be issued u/s 143(2) or u/s 147

AST- Instruction No; 130
DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi-110055

F. No. DIT(S)-II/CASS/2014-15/2045                                                                                               Dated:   30.09.2014

To,

The Principal Chief CQmmissioner of Income-tax I Chief Commissioner of Income-tax /Pr. Director General of Income tax/ Director General of Income tax (By Name)

Ahmedabad I Allahabad I Amritsar I Bangalore I Baroda I Bhopal I Bhubaneswar I Bareilly I Chandigarh I Chennai I Cochin I Coimbatore I Oehradun I Delhi I Durgapur I Guwahati I Hubli I Hyderabad I Indore/ Jaipur I Jalpaiguri I Jodhpur I Kanpur I Kolkatta I lucknow I ludhlana I Madurai I Meerut I Mumbai I Nagpur I Nashik I Panaji I Panchkula I Patna I Pune I Raipur I Rajkot I Ranchi I Shimla I Shillong I Surat I Thane I Trichy I Trivandrum I Udaipur I Vishakhapatnam; and

The Commissioner of Income-tax (By Name)

Delhi (CO) I Mumbai (CO) I Chennai (CO) I Ahmedabad (CO) I Bangalore (CO) I Bhopal (CO) I Bhubaneshwar (CO) I Kolkatta (CO) I Cochin (CO) I Chandigarh (CO) I Hyderabad (CO) I Jaipur (CO) I Kanpur (CO) I Patna (CO) I Pune (CO) I Guhawati (CO).

Subject: Cases recommended by CPC for scrutiny - regarding. Madam I Sir,

This i s in reference to the subject mentioned above .

2 Queries have been received from field formations regarding cases visible under the Path AST-Processing-CPC- Interface- List of ITRs recommended by CPC for scrutiny. It has been reported that assessing officers are facing problem in generation of notice through system in respect of some such cases . CBDT desires that the assessing officer s may issue manual notices u/s 143(2) and this instruction shall be deemed to be the necessary approval. The functionality in the ITO will be developed later to flag this selection in AST. All efforts must be made by the assessing officers to serve notices by today.

3. In cases where notice u/s 143(2) could not be served inspite of best efforts, the issue flagged by CPC may be examined for suitable act i on u/s 147 of the IT Act.

4. This issues with the approval of Chairperson, CBDT

Yours faithfully
Sanjeev Singh
Director of Income Tax (Systems)-II
New Delhi