Scrutiny Assessment

Instruction for scrutiny of GST Returns for Financial Year 2017-2018

Goods and Services Tax - Explore challenges faced by taxpayers during GST return scrutiny for FY 2017-18. Learn about recent instructions from Delhi GST department to resolve issues and ensure a fair process....

Scrutiny of Taxpayer by Income Tax Department

Goods and Services 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 ...

Scrutiny of GST Returns- Claw and Saga of Department

Goods and Services 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...

Scrutiny of Returns in GST

Goods and Services 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....

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

Goods and Services 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...

CBIC rolls out Automated Return Scrutiny Module for GST returns

Goods and Services Tax - CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers During the recent review of the performance of the Central Board of Indirect Taxes & Customs (CBIC), Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman had given directions to roll out an Autom...

GST Returns Scrutiny Manual

Goods and Services 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...

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

Goods and Services 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....

Extension of Scheme for E-assessment to 2 more cities

Goods and Services 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...

CBDT Streamlining scrutiny assessment and facilitating electronic communication

Goods and Services 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...

Enquiring on issues other than limited scrutiny issue before conversion into complete scrutiny is bad-in-law

Sukhdham Infrastructures LLP Vs ITO (ITAT Kolkata) - ITAT Kolkata held that enquiring on issues other than limited scrutiny issue, before conversion of limited scrutiny to complete scrutiny, is against the procedure laid down in Instruction No. 5/2016 of CBDT dated 14.07.2016. Accordingly, assessment order is quashed as nullity and bad-in-law....

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...

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...

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’...

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...

Guidelines for Compulsory Income Tax Scrutiny – FY 2023-24 clarification

F. No. 225/66/2023 — ITA-II - (03/08/2023) - Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the procedure and clarification here....

SOP for Scrutiny of GST Returns for FY 2019-20 onwards

Instruction No. 02/2023-GST - (26/05/2023) - Standard Operating Procedure for the scrutiny of GST returns by the Government of India for the financial year 2019-20 onwards....

Guidelines for Complete Income Tax Return Scrutiny in FY 2023-24

F.No.225/66/2023/ITA-II - (24/05/2023) - Central Board of Direct Taxes (CBDT) released guidelines outlining the parameters and procedures for the compulsory selection of income tax returns for complete scrutiny during the financial year 2023-24. The guidelines specify various scenarios, including cases related to surveys, search and seizur...

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...

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...

Recent Posts in "Scrutiny Assessment"

Instruction for scrutiny of GST Returns for Financial Year 2017-2018

Explore challenges faced by taxpayers during GST return scrutiny for FY 2017-18. Learn about recent instructions from Delhi GST department to resolve issues and ensure a fair process....

Guidelines for Compulsory Income Tax Scrutiny – FY 2023-24 clarification

F. No. 225/66/2023 — ITA-II 03/08/2023

Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the procedure and clarification here....

SOP for Scrutiny of GST Returns for FY 2019-20 onwards

Instruction No. 02/2023-GST 26/05/2023

Standard Operating Procedure for the scrutiny of GST returns by the Government of India for the financial year 2019-20 onwards....

Guidelines for Complete Income Tax Return Scrutiny in FY 2023-24

F.No.225/66/2023/ITA-II 24/05/2023

Central Board of Direct Taxes (CBDT) released guidelines outlining the parameters and procedures for the compulsory selection of income tax returns for complete scrutiny during the financial year 2023-24. The guidelines specify various scenarios, including cases related to surveys, search and seizure actions, non-filing of returns, additi...

CBIC rolls out Automated Return Scrutiny Module for GST returns

CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers During the recent review of the performance of the Central Board of Indirect Taxes & Customs (CBIC), Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman had given directions to roll out an Autom...

Enquiring on issues other than limited scrutiny issue before conversion into complete scrutiny is bad-in-law

Sukhdham Infrastructures LLP Vs ITO (ITAT Kolkata)

ITAT Kolkata held that enquiring on issues other than limited scrutiny issue, before conversion of limited scrutiny to complete scrutiny, is against the procedure laid down in Instruction No. 5/2016 of CBDT dated 14.07.2016. Accordingly, assessment order is quashed as nullity and bad-in-law....

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...

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 ...

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 […]...

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...

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