Intimation u/s 143(2) of the i t act ,1961.

This query is : Resolved

ajay kumar sahoo (Querist)
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04 September 2015 the local A .O selected under computer assisted scrutiny selection(CASS)

there are certain points in connection with the return of income submitted by you on 31 july 2014 for the A.Y 2014-15 on which i would like some further information. A.O has asked some evidence for support of my return.

i have declared 28% profit on my gross receipt from contract business and i have received intimation u/s 143(1) on dated 29.11.2014 and get my refund. please give my the suggestion on above matter.

CA. Brijesh Baranwal

CA. Brijesh Baranwal (Expert)
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05 September 2015 1. Your case has been selected for scrutiny. It will be advisable for you to meet A.O. and provide details and get the assessment order passed as per law,

2. You should also take benefit of instruction No.-F.No.225/26/2006-ITA.II (Pt.) dated 08/09/2010 which inter alia provides that where ever a case is selected for scrutiny assessment on the basis of AIR information, the notice u/s 143(2) should be stamped with the words “AIR Case” and the scope of enquiry of scrutiny assessment in such cases should be limited only to such AIR transactions.