Income Tax
Return of Income

Certain returns are chosen whose detailed checking is done by the Assessing Officer.

This is called Scrutiny Assessment

As per this section

If A.O. feels that Assessee has

Understated Income


Shown excess losses


Paid less taxes

Then A.O. may issue Notice to Assessee under section 143 (2)


How is Scrutiny Assessment done?

  • This notice requires Assessee to produce his Books of Accounts, Other Document and Other Evidence .
  • The Assesse has to furnish the same within Time Specified in the Notice.
  • On basis of such Books, Document and Records A.O. assesses the Income of Assessee and determines Tax Payable/ Refundable by him .
  • If Assesse fails to produce the Records then Best Judgement Assessment can be done under section 144 by A.O.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.