Notice u/s 143(2)

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This query is : Resolved

rz's (Querist)

12 October 2011 Sir.

I e-filed the return of one of my clients..the same was processed and refund was determined, however the refund cheque was not delivered becoz the address was incorrect.

Now my client has received a notice from the local Assessing officer for Scrutiny U/s 143(2).

The ITR has not been transfered to the Local Assessing officer by the CPC..

Is he still Capable of Taking a Case in Scrutiny even though the CPC has not tranfered the same to him??

ADVOCATE CA MOHIT SURESH GUPTA

ADVOCATE CA MOHIT SURESH GUPTA (Expert)

12 October 2011 if you have received the intimation u/s 143(1) for the processing of refund, then the notice u/s 143(2) is invalid and if the intimation has not been received then the scrutiny notice shall be taken place as the notice for scrutiny can not be issued without the transfer of return to the AO
there must be something missing in your facts

rz's

rz's (Querist)

12 October 2011 Sir,

The Return has not been transferred to the AO as per the CPC processing status..Neither does the notice served say that the case has been selected by CASS..

CPC Status indicates the "return processed refund determined" and then Refund is mentioned as undelivered..

No were is it written that the return has been transfered to the Local AO..

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