CBDT vide letter dated 11-07-2016 has provided three revised format of issuing notices u/s 143(2).
- Limited Scrutiny
- Complete Scrutiny
- Mannual Scrutiny
In Limited Scrutiny, issues identified for examination to be specified. Notice for Complete scrutiny shall specify that case is selected for complete scrutiny. In case of manual scrutiny, specific parameter for selection of case along with reference to manual instruction no. of compulsory scrutiny guidelines shall be given.
Assessee is required to produce evidence in support of his return or if assesse wishes to send no evidence, he may send his communication to AO.
If on the basis of response of assesse, any adverse view is contemplated, show cause notice/questionnaire shall be given .
In case of Ahemadabad, Bengluru, Chennai, Delhi , Hyderabad , Kolkatta and Mumbai, it is to be stated in notice that email based assessment is proposed to be made. Email id provided by assesse in return or alternate id provided by the assesse shall be used for the purpose. Assessees not wishing to opt for email based assessment may convey refusal to AO. Subsequent withdrawl from email based assessment is possible only with prior permission of AO.
Also in Instruction No. 20/2015 dated 29-12-2015, CBDT had mentioned that AO to provide reasons for scrutiny in cases which have been selected on the parameter(s) of AIR/CIB/26AS data . Further Specific issue based enquiry is to be conducted only in those scrutiny cases which have been selected on the parameter(s) of AIR/CIB/26AS data. In such cases, the Assessing Officer, shall also confine the Questionnaire only to the specific issues pertaining to AIR/CIB/26AS data