Assessment or Reassessment Without Service of 143(2) Notice is Invalid !


As you know the CBDT has initiated the selection of scrutiny case in the year 2014-15 . The selection is done by CASS or manually as per Board’s instruction for scrutiny. This is site trying to bring out a series of articles related to scrutiny issue. In this post the , the importance of first notice which informs you about the intention of the assessing officer to scrutinize the papers and documents which were considered by you for arriving at total income .So , read it carefully , because if you find that law has failed in initiating the process of scritiny, teh resulting assessment order will also fail and shall be invalid.

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