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.

Receipt of scrutiny notice u/s 143(2) after last date is bad in law !

The return of a tax payer can be selected for scrutiny. First requirement for selection of scrutiny u/s 143(2) of the I t Act to followed by assessing officer is to serve the notice u/s 143(2) on assessee before last date of service. Income Tax Act however provides time limit within which a notice u/s 143(2) can ve served by the assessing officer to the taxpayer . The time limit is provided u/s 143(2) is as under