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Abhimanyu Manglik

Latest Posts by Abhimanyu Manglik

AIR (Annual Information Report) and Scrutiny Assessment u/s 143(3)

January 4, 2020 20613 Views 7 comments Print

n the era of technology and data analytics, Income Tax Department too empowered itself with one of the most enabling report which allowed itself to peep itself into the assessee’s deeper secrets by laying down the responsibility on Financial Institution like Banks, Mutual Funds, to submit AIR (Annual Information Report). In this article, what we will try to analyse in the forthcoming discussion that how this crucial guard of information available with the department against evasion slowly becoming an indiscriminate weapon in the hands of the officials for harassing the assesses and how the proceedings emanating from AIR should be dealt with.

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