Not necessary that reason for scrutiny be incorporated in the notice u/s 143(2) itself, says ITAT

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Last updated: 24 February 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that the specific reason for selecting a case for scrutiny under section 143(2) of the Income Tax Act does not need to be explicitly mentioned in the notice itself. This decision clarifies the procedural requirements for tax assessments. The case involved an assessee whose return was selected for scrutiny, and the tribunal considered the validity of the notice issued.

Court :
ITAT Hyderabad

Brief :
Both are assessee’s appeals for AY 2015-16. ITA No. 1395/Hyd/2019 is against the order of CIT(A) – 6, Hyderabad, dated 08/07/2019 confirming the assessment order passed by the AO u/s 143(3) of the IT Act, while, ITA No. 1396/Hyd/2019 is against the order of the CIT(A) – 6, Hyderabad dated 08/07/2019 confirming penalty levied by the AO u/s 271(1)(c) of the IT Act.

Citation :
ITA 1396/Hyd/2019

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