Mass Issuance of Income Tax Scrutiny Notices u/s 143(2) for AY 2024-25
The Income Tax Department has commenced dispatching scrutiny notices under Section 143(2) for AY 2024-25.
Key Highlights:
1. Notices are being issued for ITRs flagged under CASS (Computer Aided Scrutiny Selection) or manual scrutiny.
2. Notices are available on the e-filing portal under e-Proceedings → Assessment tab.
Response Timeline: Typically 15 to 30 days from the date of issue.
Failure to respond may lead to Best Judgment Assessment under Section 144.
Important: Once a notice u/s 143(2) is issued, filing of ITR-U for the relevant AY is barred, as per the Proviso to Section 139(8A).
Action Point: Taxpayers are strongly advised to regularly check the Income Tax portal and consult their Authorized Representatives immediately if any notice is received.
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