Scrutiny Assessment

Scrutiny of Taxpayer by Income Tax Department

Income Tax - Income-tax scrutiny refers to the summoning of taxpayers for making inquiries regarding the income tax returns filed during the year if the concerned tax officials have a reason to believe that the expenses and income declared in the returns are dishonest and fabricated. The scrutiny aims at providing an opportunity of being heard to the ...

Read More

Scrutiny of GST Returns- Claw and Saga of Department

Income Tax - Scrutiny of GST returns is an important tool in tax administration to ensure compliance with the provisions of tax laws. The CGST/SGST/UTGST Act 2017 provides for scrutiny of returns of the registered taxable person to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess compl...

Read More

Scrutiny of Returns in GST

Income Tax - Section 61 of the CGST Act, 2017, empowers the proper officer to scrutinize a return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, and seek his explanation thereto....

Read More

Interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19

Income Tax - Interim Standard Operating Procedure (SOPs) issued by CBIC for scrutiny of returns for FY 2017-18 and 2018-19 This is to apprise you with the detailed Standard Operating Procedure (‘SOP’) for scrutiny of returns for FY 2017-18 and 2018-19 issued by the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Instruction No. 02/20...

Read More

Guideline for Scrutiny of GST returns for FY 2017-18 and 2018-19

Income Tax - Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19 –  CBIC has issued an Instruction to Department on Standard Operating Procedure (SOP) on 22nd March, 2022 for Scrutiny of GST returns for FY 2017-18 and 2018-19 vide instruction No 02/2022-GST. The instruction inter-alia discusses on methodolo...

Read More

GST Returns Scrutiny Manual

Income Tax - Haryana GST Returns Scrutiny Manual standardize and streamline the procedural aspect with regards to the scrutiny of GST returns as per section 61 of the HGST Act, 2017. GST Returns Scrutiny Manual also envisages the subsequent actions as per section 73/74 of the HGST Act, 2017 if needed to be undertaken, for demand and recovery. GST [&h...

Read More

Only 0.35% returns picked up for scrutiny this year: CBDT chairman

Income Tax - Income Tax Department has accepted 99.65 per cent of tax returns as it is and has picked only 0.35 per cent cases for detailed scrutiny thereby showcasing full faith in the taxpayers, chairman of the Central Board of Direct Taxes (CBDT), Mr Sushil Chandra said at an ASSOCHAM event held in New Delhi today....

Read More

Extension of Scheme for E-assessment to 2 more cities

Income Tax - Paperless assessment/ e-mail based assessment on a pilot basis was commenced in the financial year 2015-16 in non-corporate charges of five cities i.e. Ahmedabad, Bangalore, Chennai, Delhi and Mumbai. The e-mail based assessment scheme has now been extended to two more cities, namely Hyderabad and Kolkata during the current financial year...

Read More

CBDT Streamlining scrutiny assessment and facilitating electronic communication

Income Tax - Taking another step in this direction, Central Board of Direct Taxes (CBDT) has issued instructions to the assessing officers to be specific in enquires made in the case of tax payers whose returns are under scrutiny. The directions are comprehensive and cover cases selected through Computer Aided Scrutiny Selection (CASS) for limited scr...

Read More

Revised Guidelines on Conducting Manual Scrutiny of Service Tax Returns to come into Operation from 1st August, 2015

Income Tax - The Central Board of Excise and Customs had issued detailed guidelines in 2009 to its field formations on conducting detailed manual scrutiny of service tax returns. In view of the legal changes brought about by the Negative List based taxation of services and administrative changes like creation of separate Commissionrates for Audit etc,...

Read More

Assessment cannot exceed prescribed ‘limited’ scrutiny scope except as per due process of law

Sagar Uttam Murhe Vs DCIT (ITAT Pune) - Sagar Uttam Murhe Vs DCIT (ITAT Pune) Case law (2020) 120 com 187 CIT vs. Padmavati (Mad) (HC) holds that such an assessment could not exceed the scope of the prescribed ‘limited‘ scrutiny except as per the due process of law. This is indeed coupled with various coordinate benches decisi...

Read More

No section 271(1)(b) Penalty if assessment completed under section 143(3)

Swati Jignesh Jain Vs ITO (ITAT Mumbai) - Swati Jignesh Jain Vs ITO (ITAT Mumbai) It has been held that of the Act could be levied when an assessment has been completed u/s.143(3) of the Act, wherein the ld. AO is deemed to have condoned the absence of the assessee or his authorised representative on earlier occasions when subsequently, the...

Read More

CIT(A) cannot make addition on issues not covered by limited scrutiny

Arjun Transport Company Private Limited Vs ITO (ITAT Mumbai) - Arjun Transport Company Private Limited Vs ITO (ITAT Mumbai)  In cases selected under ‘limited scrutiny’, the Assessing Officer cannot exceed the latitude of limited scrutiny unless the scope of scrutiny is expanded or the case is converted from ‘limited scrutiny’ to ‘complete scrutiny’...

Read More

CIT(A) cannot travel beyond issue selected under limited scrutiny

Arjun Transport Company Private Limited Vs ITO (ITAT Mumbai) - Arjun Transport Company Private Limited Vs ITO (ITAT Mumbai) When a case is selected for ‘limited scrutiny’ to verify the disallowance made u/s 14A of the Act and AO makes disallowance u/s 14A in the assessment order passed u/s 143 of the Act then the CIT(A) cannot travel beyond the issu...

Read More

Conversion of limited scrutiny into complete scrutiny on mere suspicion is invalid

Ropar Properties And Builders Pvt. Ltd. Vs ITO (ITAT Chandigarh) - Ropar Properties And Builders Pvt. Ltd. Vs ITO (ITAT Chandigarh) To convert the limited scrutiny into complete scrutiny, the Assessing Officer shall be required to form a reasonable view that there is a possibility of under statement of income and that view should be based on credible material or in...

Read More

Compulsory Income Tax Scrutiny criteria/Guideline for FY 2022-23

F.No.225/81/2022/ITA-II - (11/05/2022) - CBDT Issues Guidelines for compulsory selection of Income Tax returns for Complete Scrutiny during the Financial Year 2022-23 and procedure for compulsory selection in such cases vide Instruction No. F.No.225/ 81/2022/ITA-II Dated: 11th May, 2022. CBDT notifies Scrutiny criteria/Guideline for follow...

Read More

CBIC working towards automating the GST Return scrutiny process

DO No. 18/CH(IC)/2021 - (04/04/2022) - With a view towards enhancing compliance through effective & standardized scrutiny of GST returns, the Board has been working towards automating the scrutiny process. Last week, the first tranche of GSTINs selected for scrutiny, on the basis of risk parameters, were shared by the Directorate General...

Read More

SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19

Instruction No. 02/2022-GST - (22/03/2022) - CBIC vide Instruction No. 02/2022-GST | Dated: 22nd March, 2022 released Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19  which contains Relevant statutory provisions (Section 61- Scrutiny of returns, Rule 99-Scrutiny of returns), Basis for Selection of GST ret...

Read More

Guidelines for GST return scrutiny for tax periods 2017-18 & 2018-19

Internal Circular No. 02A of 2022. - (25/02/2022) - The guidelines with respect to technical issues pertaining to return scrutiny have been issued vide Internal Circular referred at Sr. No. 02. However, there are certain legal issues which have arisen in the course of the work of GST return scrutiny....

Read More

MahaGST: GST scrutiny parameters & issues in return scrutiny

Internal Circular No. 01/A of 2022 - (17/01/2022) - To ensure the correct and completeness of the compliance made by registered taxpayers the statutory mechanism of scrutiny of returns has been provided in section 61 of the GST Act(s). The guidelines for undertaking return scrutiny and subsequent actions thereto are issued vide above referred Interna...

Read More

Recent Posts in "Scrutiny Assessment"

Assessment cannot exceed prescribed ‘limited’ scrutiny scope except as per due process of law

Sagar Uttam Murhe Vs DCIT (ITAT Pune)

Sagar Uttam Murhe Vs DCIT (ITAT Pune) Case law (2020) 120 com 187 CIT vs. Padmavati (Mad) (HC) holds that such an assessment could not exceed the scope of the prescribed ‘limited‘ scrutiny except as per the due process of law. This is indeed coupled with various coordinate benches decisions reiterating the very legal propositi...

Read More

Scrutiny of Taxpayer by Income Tax Department

Income-tax scrutiny refers to the summoning of taxpayers for making inquiries regarding the income tax returns filed during the year if the concerned tax officials have a reason to believe that the expenses and income declared in the returns are dishonest and fabricated. The scrutiny aims at providing an opportunity of being heard to the ...

Read More
Posted Under: Income Tax |

No section 271(1)(b) Penalty if assessment completed under section 143(3)

Swati Jignesh Jain Vs ITO (ITAT Mumbai)

Swati Jignesh Jain Vs ITO (ITAT Mumbai) It has been held that of the Act could be levied when an assessment has been completed u/s.143(3) of the Act, wherein the ld. AO is deemed to have condoned the absence of the assessee or his authorised representative on earlier occasions when subsequently, the details were furnished […]...

Read More

Scrutiny of GST Returns- Claw and Saga of Department

Scrutiny of GST returns is an important tool in tax administration to ensure compliance with the provisions of tax laws. The CGST/SGST/UTGST Act 2017 provides for scrutiny of returns of the registered taxable person to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess compl...

Read More
Posted Under: Income Tax |

GST Returns Scrutiny Manual

Haryana GST Returns Scrutiny Manual standardize and streamline the procedural aspect with regards to the scrutiny of GST returns as per section 61 of the HGST Act, 2017. GST Returns Scrutiny Manual also envisages the subsequent actions as per section 73/74 of the HGST Act, 2017 if needed to be undertaken, for demand and recovery. GST [&h...

Read More
Posted Under: Income Tax | ,

Compulsory Income Tax Scrutiny criteria/Guideline for FY 2022-23

F.No.225/81/2022/ITA-II 11/05/2022

CBDT Issues Guidelines for compulsory selection of Income Tax returns for Complete Scrutiny during the Financial Year 2022-23 and procedure for compulsory selection in such cases vide Instruction No. F.No.225/ 81/2022/ITA-II Dated: 11th May, 2022. CBDT notifies Scrutiny criteria/Guideline for following parameters for compulsory selection ...

Read More

Scrutiny of Returns in GST

Section 61 of the CGST Act, 2017, empowers the proper officer to scrutinize a return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, and seek his explanation thereto....

Read More
Posted Under: Income Tax |

CBIC working towards automating the GST Return scrutiny process

DO No. 18/CH(IC)/2021 04/04/2022

With a view towards enhancing compliance through effective & standardized scrutiny of GST returns, the Board has been working towards automating the scrutiny process. Last week, the first tranche of GSTINs selected for scrutiny, on the basis of risk parameters, were shared by the Directorate General of Analytics and Risk Management with f...

Read More

Interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19

Instruction No. 02/2022-GST 22/03/2022

Interim Standard Operating Procedure (SOPs) issued by CBIC for scrutiny of returns for FY 2017-18 and 2018-19 This is to apprise you with the detailed Standard Operating Procedure (‘SOP’) for scrutiny of returns for FY 2017-18 and 2018-19 issued by the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Instruction No. 02/20...

Read More
Posted Under: Income Tax |

Guideline for Scrutiny of GST returns for FY 2017-18 and 2018-19

Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19 –  CBIC has issued an Instruction to Department on Standard Operating Procedure (SOP) on 22nd March, 2022 for Scrutiny of GST returns for FY 2017-18 and 2018-19 vide instruction No 02/2022-GST. The instruction inter-alia discusses on methodolo...

Read More
Posted Under: Income Tax |

Browse All Categories

CA, CS, CMA (6,181)
Company Law (8,629)
Corporate Law (10,956)
Custom Duty (9,583)
DGFT (4,884)
Excise Duty (4,925)
Fema / RBI (5,344)
Finance (5,761)
Income Tax (43,177)
SEBI (4,660)
Service Tax (4,091)