CBDT issues Scrutiny notice to seek specific details from taxpayers
Updated: Dec 30, 2015 03:35:38pm
New Delhi Dec 30 (KNN) Central Board of Direct Taxes has directed its field officers to make sure the assessment notice needs to contain the details of specific information or documents to be furnished by the assesses, the notification has come in order to bring down cases of harassment of taxpayers.
Issuing the directions CBDT said that while issuing the first notice, the Assessment Officers (AOs) do not convey to assess the specific compliance requirement like production of accounts and furnishing of documents.
"In cases selected for scrutiny, it should be the endeavour of the AO that the initial notice issued under Section 143(2) of I-T Act accompanies a notice... Along with the questionnaire containing details of specific document/ information/evidence that are required to be furnished by the taxpayer in connection with scrutiny assessment proceeding in their respective cases," CBDT said.
It said further that since taxpayers are required to comply with the statutory notice issued by the AO, they remain "clueless" about the information required to be submitted.
"Their appearance before the AO does not serve any fruitful purpose except recording of their presence. This causes undue hardships to taxpayers and unnecessary wastage of their time," CBDT said.
"Since CASS (Computer Assisted Scrutiny Selection) cycles are proposed to be run well in advance now, sufficient time shall be available with the AO to go through the returns of income which have been selected for scrutiny and identify the issues which require examination," it said. (KNN Bureau)
Issuing the directions CBDT said that while issuing the first notice, the Assessment Officers (AOs) do not convey to assess the specific compliance requirement like production of accounts and furnishing of documents.
"In cases selected for scrutiny, it should be the endeavour of the AO that the initial notice issued under Section 143(2) of I-T Act accompanies a notice... Along with the questionnaire containing details of specific document/ information/evidence that are required to be furnished by the taxpayer in connection with scrutiny assessment proceeding in their respective cases," CBDT said.
It said further that since taxpayers are required to comply with the statutory notice issued by the AO, they remain "clueless" about the information required to be submitted.
"Their appearance before the AO does not serve any fruitful purpose except recording of their presence. This causes undue hardships to taxpayers and unnecessary wastage of their time," CBDT said.
"Since CASS (Computer Assisted Scrutiny Selection) cycles are proposed to be run well in advance now, sufficient time shall be available with the AO to go through the returns of income which have been selected for scrutiny and identify the issues which require examination," it said. (KNN Bureau)
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