taxpayer has been communicated regarding departmental audit for 5 yrs i.e. from 18-19 to 22-23.
Departmental audit for 18-19 and 19-20 already conducted.
ASMT-10 already issue and dropped for 20-21.
1. Can the department conduct an audit if the scrutiny for 20-21 has already been completed?
2. If the SCN u/s 73 for 20-21 lapses on 30/11/24, can the department raise a demand during the audit?
If the scrutiny for 20-21 has already been completed, the department can still conduct an audit.
Once the SCN lapses, the department cannot take any further action for demand or recovery.
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