21 December 2014
Dear All, Intimation issued by CPC u/s 143(1) by granting refund claimed by filling electronic return. Can it be re scrutinized by A.O. or not. Also tell me the time limit within which ITR can be re scrutinized by A.O. Also tell me the section under which return will be scrutinized by A.O.
21 December 2014
scrutiny can be done under vaioru section like 143 (2) or 148 or 153 and AO can do so even after initmation is send to assessee within time.
CAclubindia
