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Advocate C. P. Chugh
Is it not a good tool to avoid scrutiny.
1. Pay your taxes, advance tax and self assessment if any on due dates. You are not liable for any interest later on.
2. Submit your return on 31st March to avoid penalty u/s 271F
3  Do not send ITR-V till 30th Sep
4  Post ITR-V after 30th Sep
Your case could never be selected for Scrutiny under CASS because date of furnishing of return is date of furnishing it electronically succeeded by acceptance of ITR-V later-on (within  the specified or extended specified period).
Notice for scrutiny can be issued only within six month from the end of  the end of the year in which the return is filed and any notice issued beyond that date is illegal and time barred.
Is it not the Irony of our LAW and the LAW MAKERS.

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  1. akhilesh srivastava says:

    AIR/CIB based selection are most fruitful in the interest of revenue. Selection on the basis of CASS yields no revenue except agreed additions.

  2. M R SINGHVI says:

    I dont think it is correct tool to avoid scrutny, it may lead to further complication in form of Survey by the IT Department, We have come across such cases wherein in case where ITR V was not submitted, some of those cases were selected for Survey, which resulted in unncessary complication and problem.

  3. s says:

    the selection of cases for scrutiny is an wasteful excercise by the department in these years of computerised accounts and when you compare the additional tax collection from scrutiny and survey it is the survery which yields more income to the revenue than the scrutiny.Stop taking up the scrutiny in small cases and do not waste the departmental time, Take up more survey and in time bound manner complete the assessment of the survey cases.The assessing officers are of the habit of keeping the scrutiny cases till the last movement and when it is going to be time barred just make some additions and close the case. Even in the best case the agreed additions are made by the assessing officers to avoid the departmental enquiry, then what is the use of the scrutiny?Unnecessary papers and documents are asked by the assessing officers and the assessee and the auditor has to waste the time in providing the same and creating such documents and evidences.

  4. jitesh sonee says:

    The moot question is how many non tax audit/non digital signature cases have picked for scutiny in last 5 yaears.The guidelines for selection which is in public domain points towards ignoring small cases though some exceptions are always there.

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May 2024