143(2) notice issued & 143(1) order is passed, is scrutiny legit?

Dear Sir,

Here is my replies to your query:

As per the details provided by you, whenever any assessee receive any order under section 143(2) the assessee has to reply within the prescribed time period. 

If the asseesse haven't replied for the same and now received intimation under section 143(1) which clearly means that they have re- processed your return and didn't find any error or require any clarification this time.

Department have reprocessed the return even when the assessee haven't replied for the order issued under section 143(2). In fact in the absence of reply by the asseesse department may issue a penalty order also as per section 27A.

So,in that case there is no point of opposing the scrutiny.

Thanks and Regards 

Divya Chugh  

Dear Sir,

In that case, your case has been selected for scrutiny by the processing center and send to the Assessing Officer for further processing but in your case the assessing officer didn't find any query and error due to which they have't send you any questionnaire/ requirement list.

After checking and re processing, assessing officer marked your return as processed without error and automatically a intimation under section 143(1) will be sent to you by the system.

Thanks!

Sir,

Scrutiny assessment notice has nothing to do with intimation u/s 143(1), as scrutiny assessment can also be done even when no return has been filed by assessee.

Thus you can't challenge assessment on such ground.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.

You must check e proceedings tab of e filing website. If you havent received any notice there also you must wait for notice and after 31.12.19 the assessment would automatically get closed.

If you need any professional assistance you can contact me directly via phone consultation. I would be happy to assist you.

- 143(2) can be issued before 143(1)

Hello,

You cannot oppose this scrutiny.

Regards,

CA Hunny Badlani

Hi,

-143(2) can be issue before 143(1), so you can't oppose this scrutiny. 

It is advisable to share the copy of notices with us.

Hi

The scrutiny would be legitimate. Have you received any further communication?

The last date to complete the assessments for FY 16-17 is December 2019.