Whether scrutiny is possible u/s. 44ad
This query is : Resolved
chirag prajapati
(Querist)
22 July 2015
Whether scrutiny possible if assesse filed return u/s. 44AD
22 July 2015
This is not the criteria for selection for scrutiny.
Nikhil Kaushik
(Expert)
23 July 2015
yes it is possible...............
23 July 2015
See below link for Income Tax Scrutiny Criteria- Financial Year 2014-15:
https://taxguru.in/income-tax/income-tax-scrutiny-criteria-for-financial-year-2014-15.html#sthash.4xudjuGj.dpuf
https://taxguru.in/income-tax/income-tax-scrutiny-criteria-for-financial-year-2014-15.html#sthash.4xudjuGj.dpuf
Nikhil Kaushik
(Expert)
23 July 2015
this is the criterion for compulsory manual scrutiny. discretionary scrutiny is also carried out.
23 July 2015
What is the criteria for that Nikhil Ji?
Nikhil Kaushik
(Expert)
23 July 2015
how will you have criterion for discretionary...but there are logics applied...for eg: it could be a case of excessive refunds in comparison to overall averages...then there could be cases of information based on AIR etc, DTAA cases etc etc
23 July 2015
Is filing return u/s 44AD is also a criteria? I dont think so.
It is always possible on other grounds but not just because section 44AD is applied.
It is always possible on other grounds but not just because section 44AD is applied.
Nikhil Kaushik
(Expert)
23 July 2015
absolutely...but the query is whether scrutiny is possible in 44AD cases...and for that answer is yes....
23 July 2015
Scrutiny is possible for any return, i think query was whether scrutiny is possible just because return was filed u/s 44AD.
Going by the wording of question your view point is correct.
Going by the wording of question your view point is correct.
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