Scrutiny criteria

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 October 2014 our case in the FY 2012-13 survey and find Rs.1.00 Crore unaccount money then we offer the income in income tax return in same FY and we paid full tax. In this Case 143(1) notice not given timely.

My question is this case possible to take Scrutiny or Not?

Sanket Shah

Sanket Shah (Expert)
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25 October 2014 if return of income for FY 2012-13 has been filed before 31/03/2014, the notice for scrutiny u/s 143(3) has to be served before 30/09/2014. if that has not been done, scrutiny notice cannot be issued now.