CBDT publishes scrutiny selection criteria every year. The criteria is important and if your case is selected for reasons other that the criteria, the courts have held the scrutiny illegal….
scrutiny
Scrutiny word is not found under Income Tax Act , yet it is quite popular word , because with it many assessee get real tax problems. Scrutiny means that assessing officer will pass an assessment order u/s 143(3) after examining all book sof accounts and tax return.
In case of scrutiny case under section 143(2) , many times , the tax payer or his authorized representative -a chartered accountant or a tax practitioner- feel that the A.O…
Has your client got scrutiny notice for assessment year 2014-15 ? There is great chance that the basis of CASS (Computer Aided Scrutiny Selection) for scrutiny is AIR information about…
In case of companies , the merger of the companies are part of business restructuring . The process of merger is such that the total time taken is often quite…
It often happens in the income tax department. Many scrutiny cases are assigned to the range head who are of the rank of Joint Commissioner or Additional Commissioner of Income…
It may just happen to you that you are filing your return with Income Tax Officer regularly. In one year , your total income went up and unfortunately , you…