Notice u/s 143(2). - Income Tax - 1367/CBDT

INSTRUCTION NO. 1367/CBDT Dated: November 18, 1980 It has been time and again brought to the notice of the Board that the ITOs are issuing notices u/s.143(2) indiscriminately and mechanically without acquainting themselves in advance as to what is their requirement. This has been a source of harassment to the tax payers and also delay in the completion of assessment proceedings more particularly so in salary circles. 2. In the Action Plan for 1980-81 also the Chairman has desired that before fixing up the cases, the files should be studied and requirements specified for the purpose of scrutiny. In cases which would normally fall under the summary assessment scheme, only a deficiency letter may be issued as required by Boards Instructions No.1072 dated 1-1-77 or u/s.139(9) of I.T.Act, 1961. 3. Where the case is to be fixed for hearing it will be advisable to either issue notice u/s.142(1) which requires production of certain documents or books or notice u/s.143(3) specifying the point on which the clarification is needed. Issue of notices u/s.143(2) which requires the assessee to produce evidence in support of his return should not be done mechanically and the ITO should be well aware of the points on which he desires the assessees to produce evidence before issue of such notice. 4. The CsIT and the IACs should make it a point to see during the course of surprise or regular inspections as to whether the notices have been issued mechanically or not. In case some officers are in the habit of issuing notices mechanically they may be suitably pulled up. 5. The Board desire that the contents of the above instructions may be brought to the notice of all the officers working in your charge.