About scrutiny case

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Ashok Kumar

Ashok Kumar (Querist)
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19 December 2013 Dear All, Plese tell me about Scruity Case. What is this?....and how to face it?.........

Nikhil Kaushik

Nikhil Kaushik (Expert)
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20 December 2013 most of income tax returns are just processed under 143(1). The claims made in the income tax return are not verified and are accepted as it is.

However, certain cases are picked up for further verification. In such cases notice under 143(3) is issued. Such cases are referred to as scrutiny cases.

income tax department issues a notice intimating the assessee that its/her/her return has been selected for scrutiny and a wide list of documents/information is asked for from the the assessee.

if your case is picked up, you shall have to respond to such notices by providing requisite information/documents and wherever a issue of law arises, with legal arguments in favor of positions adopted in your return.