Return processing

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 December 2012 Dear Sir,
In case of one of the client, Return for the AY 2011-12 was filed on 25-03-2012. Now I have received an e mail on 20-11-2012 with a pdf attachment stating that - cpc is unable to process your return and we have shift your case to local AO and you can take further information form local office.

Whether the local office still can select the above case for scrutiny or not?
Please advise me.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)

01 December 2012 Processing of return u/s 143(1) and scrutiny assessment u/s 143(3) are independent. Scrutiny assessment can be done even if the return has been processed u/s 143(1).

CA. ALOK SHARMA

CA. ALOK SHARMA (Expert)

01 December 2012 Scrutiny can only be done in case return is filed.
In your case your return was not procesed, i.e., it will be assumed that return was not properly received by department.
You should reach AO and consult wheather new return in paper format is required to be made or not.

Querist : Anonymous

Querist : Anonymous (Querist)

01 December 2012 As the scrutiny can be initiated till 30 Sep from the end of FY wherein return was filed.
In my case return is filed on 25-03-2012, and threshold limt of 30 Sep.already has passed.
Now what you see, is there still any chance of scrutiny?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)

02 December 2012 The notice could have been issued till 30.09.2012.
Since the time limit for serving the notice has expired, SCRUTINY ASSESSMENT CANNOT be done in this case.

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