It was noticed that while issuing the initial/first notice for cases selected under scrutiny, Assessing Officers (‘AO’) do not convey the specific compliance requirements like production of accounts, furnishing of documents, information, evidences, etc.
Taxpayers or their authorised representatives needs to appear before the AO as they are required to comply with the statutory notice issued by the AO. Thus, their appearance before the AO does not serve any fruitful purpose except recording of their presence. This causes undue hardship to the taxpayers and unnecessary wastage of their time.
Thus, CBDT directs AO to send the scrutiny notice under section 143(2) along with notice under section 142(1) and questionnaire containing details of specific documents or information or evidences, etc., that are required to be furnished by taxpayer in connection with scrutiny. -
CBDT Instruction No. 19/2015, Dated:29-12-2015