Tag Archives: Section 143(2)

Functionality for generation of Scrutiny notice u/s 143(2)/148

DIRECTORATE OF INCOME TAX (SYSTEM) ARA Center, Ground Floor, E-2, Jhandewalan Extension, New Delhi – 110055 ITBA-Assessment Instruction No. 2 F.No. System/ITBA/Instruction/Assessment/16-17/177 Dated: 01/08/2016 To The Principal Chief Commissioners of Income-tax/ CCsIT (By Name) Ahmedabad/ Allahabad/ Amritsar/ Bangalore/ Baroda/ Bhopal/ Bhubaneshwar/ Bareilly/Chandigarh/ Chennai/ Cochin/ Coimbatore/ Dehradun/ Delhi/ Durgapur/ Guwahati/Huhli/ Hyderabad/ Indore/ Jaipur/ Jalpaiguri/ Jodhpur/ Kanpur/… Read More »

CBDT modified issue of Scrutiny notice under section 143(2) of Income Tax Act

F.No. 225/162/2016/ITA.II Government of India Ministry of Finance Department of Revenue (CBDT) North Block, New Delhi, dated the 11th of July, 2016 To All Pr. CCsIT/Pr. CCIT(International-tax)/CCIT(Exemptions)/Pr. DsGIT Subject: – Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format-regd. With reference to the above, I am directed to state that Central… Read More »

If time limit for issue of scrutiny notice not expired, Income escaping notice couldn’t be issued

IN THE ITAT CHANDIGARH BENCH Vardhman Holdings Ltd. v. Assistant Commissioner of Income-tax, Circle-1, Ludhiana H.L. KARWA, VICE-PRESIDENT AND MS. RANO JAIN, ACCOUNTANT MEMBER IT APPEAL NOS. 523 & 621 (CHD.) OF 2008 AND 1136 (CHD.) OF 2011 [ASSESSMENT YEAR 2002-03] MAY  5, 2016 Subhash Aggarwal and Vineet Jain for the Appellant. S.K. Mittal, DR… Read More »