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.
  1. Income Tax
  2. Return of Income
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Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.