AO to communicate if case falls under Limited or Complete Scrutiny

P. Venkata Ramana Reddy Vs ACIT (ITAT Hyderabad) CBDT Circular mentions that the concerned assessees should be intimated that their cases fall either in ‘Limited Scrutiny’ or ‘Complete Scrutiny’ through notices issued u/s 143(2) of the Act and the procedure prescribed is that in Limited Scrutiny cases, the reasons/issues shall be forthwith  (emphasis provided by us) communicated to the assessee concerned. Thus, this is a procedural condition to be followed. The dictionary meaning of the word ‘forthwith’ is ‘immediately, without delay’. Therefore, it is not necessary that the r...