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A.O. Power in scrutiny case

This query is : Resolved 
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(Querist)
05 September 2007 If the assessee receives the Notice u/s 143(2) on or after 1st April-07 for the F.Y.04-05 (A.Y.05-06) (Return filed during the F.Y.06-07)

1. Whether the 06-07 scrutiny norms is applicable to all cases which are filed during the F.Y.06-07
or

06-07 scrutiny norms is applicable only to the cases selected / taken for scrutiny during the F.Y.06-07 (Notice issued date to be considered– Not the return filing date)

In this case what is the remedy for the assessee?

Can the assessee challenge the case during the course of hearing?.
or
Can the assessee challenge the case by means of writ? If yes, what is the procedure?
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CA Mani

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CA Mani (Expert)
05 September 2007 No remedy.

Procedural amendments will take effect from date specified for all the notices etc. after the said date.
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