Scrutiny Notice Format Change : What Does it Mean To You !


This is , in my view , one of the biggest change for th taxmen rather than taxpayers. The department is told by the Modi Government that the taxpayers are not thievs and must commant gentle handling as well as respect from Revenue Officals. That mindset of the revenue official must change is refelected in latest move by CBDT ot change the format of scrutiny notices u/s 143(2) to incorporate 

(i) Clear Segregation of the notice for specific purpose

(ii) Language of the notice has been made very polite like “for your kind information ” and “yours faithfully ”

Benefit from New Formats for Scrutiny

Thease new format provides at least three benefits to the taxpayer. It tells you whether your return was selected for Limited Scrutiny or Complete Scrutiny or Manual Selection .

As already published , under the Limited Scrutiny , an officer can not ask for any information on any point other that the reason for which your case was selected for Limited Scrutiny. Since the power of A.O is not avaialble for scrutinizing any other point , it is called Limited Scrutiny. In exceptional case , a limited scrutiny can be enlarged , but the procedure involves a CIT level officer.

The other two types of scrutiny – Complete & Manual are well explained from it smeaning and certainly if you received with these words , it means that the A.O is empowered to ask all points where he thinks to enquire and probe.

The notice also states whether you opt for attending proceeding digitally , It means that the notice can be replied by mail to the officer whose email address is also given there in the notice itself.

[gview file=”” height=”1400px” width=”100px” save=”0″]