Case is Selected in Scrutiny(CASS) but ITR was not filed

Case of Assessee is Selected in CASS but He hadn't file ITR. Now what assessing officer(AO) can do to complete scrutiny assessment. In which section of Income tax, AO can send a notice to assessee to file ITR.

Please help.

Replies (1)

A.O will send notice u/s.142(1)(i) requiring assessee to furnish return with in time limit specified in notice. If assessee fails to comply with notice then A.O may go for 144(Best Judgement Assessment) or 147(Income escaping Assessment) or 132(Search and Seizure) of Income tax act,1961. So please comply with notice otherwise this may lead to Prosecution u/s.276CC(where Imprisonment may up to 7years(if tax due more than 25Lakhs) and minimum of 3months(if tax due more than Rs.3000)

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