Income tax query for past period

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Can an income tax officer raise queries about a past year for which assessment is already completed? If so, for how far back can such a query be raised?

Replies (2)
Yes.Selective cases scrutiny assessment will be there upto 8 years.

This has to be analysed in detail, because normally AO cannot re open an assessment. The law read with various case laws states that the AO should be in receipt of some additional information/material/evidence to reopen an assessment which is already completed. 

You are eligible to seek information from the AO what this new information is based on which he is reopening the case.

 


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