Instruction No. 19/2015
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi, dated the 29th of December, 2015
To
All Pr. Chief-Commissioners of
Income-tax/Chief-Commissioners of Income-tax All Pr.
Directors-General of Income-tax/Directors-General of Income-tax
Subject- Issuing Questionnaire in cases selected
for scrutiny- regarding
Sir/Madam
Instances have come to the notice of the Board
that in cases selected under scrutiny, while issuing the first notice,
Assessing Officers do not convey the specific compliance requirements like production of accounts, furnishing of documents, information, evidences, submission of other requisite particulars etc. Since the taxpayers or their authorized representatives are required to comply with the statutory notice issued by the Assessing Officer, they remain clueless about the information required to be submitted and their appearance before the Assessing Officer does not serve any fruitful purpose except recording of their presence. This causes undue hardship to the taxpayers and unnecessary wastage of their time.
Assessing Officers do not convey the specific compliance requirements like production of accounts, furnishing of documents, information, evidences, submission of other requisite particulars etc. Since the taxpayers or their authorized representatives are required to comply with the statutory notice issued by the Assessing Officer, they remain clueless about the information required to be submitted and their appearance before the Assessing Officer does not serve any fruitful purpose except recording of their presence. This causes undue hardship to the taxpayers and unnecessary wastage of their time.
2. Since the CASS cycles are proposed to be run
well in advance now, sufficient time shall be available with the Assessing Officers
to go through the returns of income which have been selected for scrutiny
and identify the issues which require examination.
Therefore, in cases selected for scrutiny, it should be the
endeavour of the Assessing Officer that the initial notice issued
under section 143(2) of the Income-tax Act, 1961 is accompany a notice under
section 142(1) along with the questionnaire containing
details of specific documents/information/evidences etc. that
are required to be furnished by the taxpayer in
connection with scrutiny assessment proceeding in
their respective case.
3. All the Assessing Officers are required to
comply with the above directions.
4. Hindi version to follow.
(Ankita Pandey)
Under Secretary to Government of India
(F.No. 225/328/2015-ITA-11) Under Secretary to Government of India
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