Selection of return for scrutiny assessment
156. (1) The Department, or the prescribed Directorate, may,-
(a) after processing the return in the manner provided in section 155, select any return for the purposes of scrutiny assessment; or
(b) select any case for the purposes of scrutiny assessment, if -
(i) a return has been treated as invalid under sub-section (9) of section 148;or
(ii) no return has been filed in pursuance to a notice under sub-section (1) of section 151 or a notice under sub-section (1) of section 152.
(2) The selection referred to in sub-section (1) shall be made in accordance with the risk management strategy framed by the Board in this behalf.
(3) The Department, or the prescribed Directorate, shall communicate to the assessee in writing about the selection referred to in clause (a), or clause (b), of sub-section (1).
(4) However, the communication referred to in sub-section (3) shall not be served on the assessee after four months from the end of the financial year in which -
(a) the return is furnished, if the return is selected under clause (a) of sub-section (1);
(b) the return has been treated as invalid, if the case is selected under sub-clause (i) of clause (b) of sub-section (1); or
(c) the notice was issued, if the case is selected under sub-clause (ii) of clause (b) of sub-section (1).
(5) No information relating to the risk management strategy framed by the Board shall, regardless of anything to the contrary contained in any other Act for the time being in force, be revealed to any person.
