Scrutiny Assessment S.143(3) for Delhi Taxpayers
📌 TL;DR - Scrutiny Assessment S.143(3) in Delhi Services at a Glance
Scrutiny assessment under Section 143(3) of the Income Tax Act, 1961 is a detailed examination of your income tax return by the Assessing Officer to verify the correctness of income, deductions and claims. It begins with a notice under Section 143(2) and concludes with an assessment order under Section 143(3) that either accepts your return or makes additions to your income. Under the Faceless Assessment Scheme, most scrutiny for Delhi taxpayers is conducted online through NeAC. Patron's Delhi CA team provides end-to-end representation.
| Parameter | Detail |
|---|---|
| Governing Sections | Section 143(2) (scrutiny notice) + Section 143(3) (assessment order) |
| Initiating Notice | Section 143(2) - within 3 months from end of FY of return filing |
| Order Deadline | 12 months from end of relevant Assessment Year |
| Scrutiny Types | Limited (CASS) | Complete (CASS) | Manual (CBDT criteria) |
| Response Mode | e-Proceedings (faceless) or physical hearing (exceptions) |
| Penalty | Rs 10,000 under S.272A + ex-parte assessment |
| Outcome | Order accepting return OR adding income with S.156 demand |
| Delhi IT Offices | Civic Centre | Aayakar Bhawan | C.R. Building | ARA Centre | NeAC |
Delhi accounts for one of the largest pools of scrutiny assessments in India. With over 1.5 crore return filers, high concentrations of corporate HQs at Connaught Place, IT companies at Nehru Place, traders in Chandni Chowk and HNIs in South Delhi, the CASS system flags significant volumes each year. Delhi Central Charges at ARA Centre handle search/seizure cases requiring physical hearings.
Patron's Delhi CA team handles both faceless and physical scrutiny proceedings. Learn more about Scrutiny Assessment S.143(3) across India. Related: Income Tax Return and Tax Audit.
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