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Scrutiny assessment u/s 143(3)

Shriram Gupta (Practicing Professional) (236 Points)

16 August 2012

Can an A.O. issue a notice u/s 143(2) for an another assessment year without completing assessment for preceding year pending before him?????

Eg. Assessment is already pending before him for A.Y. 2010-11 and without completing the same, he issued notice for another A.Y. 2011-12 under same section.

Give your valuable reply and quote judgements if 1 can...........

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8 Replies

CA Ram (CA) (310 Points)
Replied 16 August 2012

A.O Can issuie notice for the currentn year. there is no hard and fast rule that A.O has not to issue notice to for two years or if one a.y is pending he cannot issue for another years.

he can issuie for no.of years within the time limits........................

ranjithsingh (Chartered Accountant) (153 Points)
Replied 16 August 2012

AO can issue the notice u/s143(2) ,as the assessee has to maintain the books of accounts for eight years asper section 209(4A) of the companies act,1956.so, that he can send notice pertaining to any year within that eight years.

GOPAL AGGARWAL (DOING NOTHING) (1339 Points)
Replied 17 August 2012

yes he can

as some of the case are selected through CASS where AO has no option except to issue notice

CA Anushree jain (CA) (1531 Points)
Replied 17 August 2012

yes there is no such restriction

and A.O. can issue notice

Varuna (CA Student) (102 Points)
Replied 17 August 2012

Agreed with the above replies.

svramareddy (student) (23 Points)
Replied 18 August 2012

every return filled is subject to summary assessment u/s 143(1).it may or may not select for scrutiny assessemnt u/s 143(3).so previous year it might not have selected for scrutiny but current year return might have selected for scrutiny assessment u/s 143(3).A.O can issue notice u/s 143(2).

Gkumar (project manager) (72 Points)
Replied 18 August 2012

I agree with all above. Nothing has changed, only AO's have joined the long list of govt official to harrass you. Nothing happens even when they (IT)are proven wrong. I am no fan of CM Mayawati, but IT sleuths issued searches against her which was ruled illegal by Supreme Court 8 years later. What chance you and I have who have no money or mental make up to fight IT department.