Upgrad LLM

scrutiny assessment

In Dec last year, our private ltd company [virtually defunct] got a Notice u/S.143 followed thereafter by Notice u/S.142.  We provided all the information demanded.  Subsequently the Assessing officer issued 3 more Notices u/S.142.  Again we provided the information demanded.  Now another Notice u/142 has arrived, again for some further trivial information.  We will duly respond.  My query is this:

Is there any statutory specification as to what information can or may not be demanded?

Is there any statutory period within which the Assessment has to be closed?

If so, please give me the relevant sections.  

Someone suggested to go and 'settle' the matter personally with the ITO, however we have nothing to hide and have decided not to go down that route, which does not mean we can be harassed incessantly.

What would constitute harassment?

Thanks in advance.



Please wait upto the completionof assessemnt. Then only you can appeal before the Commissioner(Appeal) stating all the problems you hve faced.


Unfortunately, the AO is entitled to ask any information which is relevant to completion of assessment of income in his opinion.

Yes, there is time limit specified for completion of assessment provided u/s 153 of the Act. For AY 2007-08, the time barring date is 31.12.2009. As you received notice u/s 143(2) in December, 2008 it should have been for AY 2008-09, as last for issue of such notice for AY 2007-08 was 30.9.2008.




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