TMI BlogScope of enquiry in cases selected for scrutiny during the Financial Year 2014-2015 on basis of AIR/CIB /26AS mis-match-regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... ptember, 2014 To All Pr. Chief-Commissioners of Income-tax/Chief-Commissioners of Income-tax All Pr. Directors-General of Income-tax/Directors-General of Income-tax Sir/Madam Subject: - Scope of enquiry in cases selected for scrutiny during the Financial Year 2014-2015 on basis of AIR/CIB /26AS mis-match-regarding. It has come to the notice of the Board that during the scrutin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 ('Act') Central Board of Direct Taxes, by virtue of its powers under section 119 of the Act , in supersession of earlier instructions/guidelines on this subject, hereby directs that the cases selected for scrutiny during the Financial Year 2014-20(15 under CASS, on the basis of either AIR data or CIB information or for non re-conciliation with 26AS data the scope of enquiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng notice under section 142(1) of the Act which is enclosed with the first questionnaire would proceed to verify only the specific aspects requiring examination/verification. In such cases, all efforts would be made to ensure that assessment proceedings are completed expeditiously in minimum possible number of hearings without unnecessarily dragging the case till the time-barring date. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the notice of all concerned for strict compliance. 6. Hindi version to follow. (Rohit Garg) Deputy Secretary to the Government of India (F. No. 225/229/2014-ITA.II) Copy to: 1. Chairman and all Members of CBDT 2. All Officers and Technical Sections of CBDT 3. Director of Income tax (Inv.)/IT Audit/Vigilance/Inv./RSP PR/ Recovery 4. Director of Income tax (O M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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