Scrutiny assessment u/s 143(3)

A.O Can issuie notice for the currentn year. there is no hard and fast rule that A.O has not to issue notice to for two years or if one a.y is pending he cannot issue for another years.

he can issuie for no.of years within the time limits........................

AO can issue the notice u/s143(2) ,as the assessee has to maintain the books of accounts for eight years asper section 209(4A) of the companies act,1956.so, that he can send notice pertaining to any year within that eight years.

yes he can

as some of the case are selected through CASS where AO has no option except to issue notice

yes there is no such restriction

and A.O. can issue notice

Agreed with the above replies.

every return filled is subject to summary assessment u/s 143(1).it may or may not select for scrutiny assessemnt u/s 143(3).so previous year it  might not have selected for scrutiny but current year return might have selected for scrutiny assessment u/s 143(3).A.O can issue notice u/s 143(2).

I agree with all above. Nothing has changed, only AO's have joined  the long list of govt official to harrass you. Nothing happens even when they (IT)are proven wrong. I am no fan of CM Mayawati, but IT sleuths issued searches against her which was ruled illegal by Supreme Court 8 years later. What chance you and I have who have no money or mental make up to fight IT department.

yes,  he can issue notice u/s 143(2) for another assessment year,  because each A.Y. is separate A.y.