F.No. 225/157/2017/ITA.II
Government of India
Ministry of Finance
Department of Revenue (CBDT)
North Block, New Delhi, dated the 23rd of June, 2017
To
All Pr. CCsIT/Pr. CCIT(International-tax)/CCIT(Exemptions)/Pr. DsGIT
Sir/Madam
Subject: – Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format-regd.-
With reference to the above, I am directed to state that Central Board of Direct Taxes has decided to modify format of notice(s) issued under section 143(2] of the Income-tax Act which intimate the concerned assesse about selection of his/her case for scrutiny. This has become necessary in view of Board’s decision to utilise ‘E-Proceeding‘ facility for electronic conduct of assessment proceedings in a widespread manner from this financial year.
2. The three formats of notice(s) are:
The revised format of 143(2) notice(s) with a note on benefits & Procedures of’ E-Proceeding’ facility are enclosed for information of the field authorities.
3. I am further directed to state that all scrutiny notices under section 143(2) of the Act, shall henceforth, be issued in these revised formats only. The Systems Directorate is effecting necessary changes in the 1TBA module in this regard.
4. The above may be brought to the notice of all for necessary compliance.
Limited Scrutiny (Computer Aided Scrutiny Selection)
Notice under Section 143(2) of the Income-tax Act. 1961
PAN No: ………………………
Dated: ………………………
To
Sir/Madam
This is for your kind information that the return of income for Assessment Year ………………………filed vide ack. no ………………………on………………………has been selected for Scrutiny. Following issue(s) have been identified for examination:
2. In view of the above, I would like to give you an opportunity to produce any evidence/information which you feel is necessary in support of the said return of income on or before ………………………
3. The above mentioned evidence/information is to be furnished online electronically in ‘E-Proceeding’ facility through your account in e-Filing website of Income-tax Department. Further proceedings shall also be conducted electronically (*). A brief note on salient features of ‘E-Proceeding’ is enclosed.
4. In case you do not wish to produce any evidence/information, as mentioned in para 2, you are requested to intimate the same electronically on or before
5. Specific questionnaires/requisition of information or documents would be sent subsequently, if required.
6. Para(s) (2) to (4) are applicable if you have an account in e-Filing website of Income-tax Department. Till such an account is created by you, assessment proceedings shall be carried out either through your e-mail account or manually (if e-mail is not available).
(*) Subject to exceptions as per the enclosed note
Yours faithfully,
Seal
(Name of the Assessing Officer)
(Designation)
(Telephone No./Fax No.)
(E-mail ID)
Complete Scrutiny (Computer Aided Scrutiny Selection)
Notice under Section 143(2) of the Income-tax Act, 1961
PAN No: ………………………
Dated: ………………………
To
Sir/Madam
Dated:
This is for your kind information that the return of income for Assessment Year ………………………filed vide ack. no on
has been selected for Complete Scrutiny.
2. In view of the above, I would like to give you an opportunity to produce any evidence/information which you feel is necessary in support of the said return of income on or before
3. The above mentioned evidence/information is to be furnished online electronically in ‘E-Proceeding’ facility through your account in e-Filing website of Income-tax Department. Further proceedings shall also be conducted electronically (*). A brief note on salient features of ‘E-Proceeding’ is enclosed.
4. In case you do not wish to produce any evidence/information, as mentioned in para 2, you are requested to intimate the same electronically on or before
5. Specific questionnaires/requisition of information or documents would be sent subsequently, if required.
6. Para(s) (2) to (4) are applicable if you have an account in e-Filing website of Income-tax Department. Till such an account is created by you, assessment proceedings shall be carried out either through your e-mail account or manually (if e-mail is not available).
(*) Subject to exceptions as per the enclosed note
Yours faithfully,
Seal
(Name of the Assessing Officer)
(Designation)
(Telephone No./Fax No.)
(E-mail ID)
Compulsory Manual Selection
Notice under Section 143(2) of the Income-tax Act, 1961 PAN No: Dated:
PAN No: ………………………
Dated: ………………………
To
Sir/Madam
This is for your kind information that the return of income for Assessment Year ………………………filed vide ack. no ………………………on ………………………………………………
has been selected for Scrutiny on the basis of parameter at Para 1(………………………) of Manual Compulsory Guidelines of CBDT issued vide Instruction No ………………………dated………………………
2. In view of the above, I would like to give you an opportunity to produce any evidence/information which you feel is necessary in support of the said return of income on or before
3. The above mentioned evidence/information is to be furnished online electronically in ‘E- Proceeding’ facility through your account in e-Filing website of Income-tax Department. Further proceedings shall also be conducted electronically (*). A brief note on salient features of ‘E- Proceeding’ is enclosed.
4. In case you do not wish to produce any evidence/information, as mentioned in para 2, you are requested to intimate the same electronically on or before
5. Specific questionnaires/requisition of information or documents would be sent subsequently, if required.
6. Para(s) (2) to (4) are applicable if you have an account in e-Filing website of Income-tax Department. Till such an account is created by you, assessment proceedings shall be carried out either through your e-mail account or manually (if e-mail is not available).
7. In cases where order has to be passed under section 153A/153C of the Income-tax Act, 1961 read with section 143(3), assessment proceedings would be conducted manually.
(*) Subject to exceptions as per the enclosed note
Yours faithfully,
Seal
(Name of the Assessing Officer)
(Designation)
(Telephone No./Fax No.)
(E-mail ID)
I. where manual books of accounts or original documents have to be examined; II. where Assessing Officer invokes provisions of section 131 of Income-tax Act, 1961;
II. where examination of witness is required to be made by the concerned assessee or the Department;
III. where a show-cause notice contemplating any adverse view is issued and assessee requests for personal hearing to explain the matter;