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Scrutiny notice (CASS) u/s 143(2) of income tax to be served before 30-09-2015

Central Board of Direct Tax (CBDT) has approved and finalised the parameters for selection of cases under Computer Aided Scrutiny Selection of Cases (CASS) on 28-08-2015 and 1st cycle of all the notices selected under section 143(2) of income tax (CASS) has already been despatched by assessing officer. (AST – Instruction No. 137 dt 28-08-2015)

Now 2nd cycle of program for computer-aided scrutiny selection of cases for the current year was also finalised and assessing officer are requested to ensure that all the notices issued under 143(2) should be served to the assesses on or before 30-09-2015 (AST – Instruction No. 138 dt 18-09-2015)

This year in CASS two types of cases are selected for scrutiny, one is “Limited Scrutiny” and other is “Complete Scrutiny”. The type of cases either “limited” or “complete” is displayed on the notice issued u/s 143 (2) of income tax act 1961.

Assesses are receiving notices from jurisdictional assessing officer as per PAN as notice can only be generated by PAN assessing officer under CASS. If you are receiving a notice from the assessing officer other than the city from where you are permanently residing, you can file an application to transfer income tax file.

To know more about notices received u/s 143(2) of income tax act 1961, you can read  article Limited Scrutiny selected under Computer Assisted Scrutiny Selection (CASS)

(Read : C&AG Audit finding on Scrutiny of Service Tax Returns)

We would be glad to know your doubts or queries. In case you need our assistance in handling scrutiny notice received u/s 143(3) of income tax Act, please feel free to contact us at [email protected]

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About CA Prakash Chartered Accountant Bangalore

CA Prakash Chartered Accountant Bangalore
CA Prakash is a practicing chartered accountant and partner in Bangalore -based CA Firm. For further information or query, please email it to [email protected]