INCOME TAX

U/s 143 of Income Tax Act 1961- - Cases Recommended By CPC For Scrutiny

AST INSTRUCTION NO. 130

DATED 30-9-2014

This is 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 officers may issue manual notices under section 143(2) and this instruction shall be deemed to be the necessary approval. The functionality in the ITD 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 under section 143(2) could not be served inspite of best efforts, the issue flagged by CPC may be examined for suitable action under section 147 of the IT Act.

4. This issues with the approval of Chairperson, CBDT.

[F.NO.DIT(S)-II/CASS/2014-15/2045]