Scrutiny Assessements under Income Tax Act 19610 comments Wednesday, February 3, 2010The Scrutiny Assessements under Income Tax Act 1961 are made u/s 143(3). For many years now many of the returns of the assesses are accepted as they are being filed by the assesses and intimation is sent u/s 143(1) and only fewer cases are selected for scrutiny assessement based upon some predetermined criterias. Therefore every assessee desires that his return should be accepted as it is filed u/s 143(1) and not subjected to scrutiny. Some important points relating to the assessements and scrutiny assessements are discussed herebelow:
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