Whether scrutiny is possible u/s. 44ad

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chirag prajapati

chirag prajapati (Querist)
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22 July 2015 Whether scrutiny possible if assesse filed return u/s. 44AD

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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22 July 2015 This is not the criteria for selection for scrutiny.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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23 July 2015 yes it is possible...............

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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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

Nikhil Kaushik

Nikhil Kaushik (Expert)
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23 July 2015 this is the criterion for compulsory manual scrutiny. discretionary scrutiny is also carried out.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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23 July 2015 What is the criteria for that Nikhil Ji?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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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

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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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.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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23 July 2015 absolutely...but the query is whether scrutiny is possible in 44AD cases...and for that answer is yes....

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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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.

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