{"id":20093,"date":"2021-07-10T20:22:50","date_gmt":"2021-07-10T14:52:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=20093"},"modified":"2021-07-10T20:22:50","modified_gmt":"2021-07-10T14:52:50","slug":"scrutiny-notice-under-section-1432-for-ay-2020-2021-not-mentions-cass-manual-selection-whether-valid","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/scrutiny-notice-under-section-1432-for-ay-2020-2021-not-mentions-cass-manual-selection-whether-valid\/","title":{"rendered":"Scrutiny Notice under section 143(2) for AY 2020-2021 not mentions CASS\/Manual selection whether valid"},"content":{"rendered":"<p>Dear Sir,<\/p>\n<p>Scrutiny Notice under section 143(2) for AY 2020-2021 does not mentions whether selection of return of income is selected for scrutiny is under CASS\/Manual. <\/p>\n<p>Whether case has been selected for scrutiny under CASS or Manual,<\/strong> has been a practice from the department for past many years and also been mentioned in the instruction issued by the CBDT vide F.No. 225\/157 \/2017 \/ITA.11 dated 23 June 2017 (attached).<\/p>\n<p>Whether Scrutiny Notice issued under section 143(2) for AY 2020-2021 valid in terms of above instructions &amp; guidelines under the income tax act?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[132,243],"class_list":["post-20093","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-face-less-assessment","qa_tag-issuing-scrutiny-notice"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/20093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20093"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20093"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=20093"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=20093"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=20093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}