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
No comments:
Post a Comment