TaxTMI 
TaxTMI 
Compulsory manual selection of cases for scrutiny during the Financial Year 2014-15-regd.
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....e-tax/Chief-Commissioners of Income-tax All Pr. Directors-General of Income-tax/Directors-General of Income-tax Sir/Madam Subject: Compulsory manual selection of cases for scrutiny during the Financial Year 2014-15-regd. 1. In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and criteria for manual selection of returns/cases for scru....
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....ar. However, where assessee retracts the disclosure made during the Survey will not be covered by this exclusion. d) Assessments in search and seizure cases to be made under section 158B, 158BC, 158BD, 153A & 153C read with section 143(3) of the Act and also for the turns filed for the assessment year relevant to the previous year in which authorization for search and seizure was executed u/s 13....
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.... given by Government Departments/Authorities. The Assessing Officer shall record reasons and take prior approval from jurisdictional Pr. CCIT/CCIT/Pr.DGIT/DGIT concerned before selecting such a case for scrutiny. 2. Computer Aided Scrutiny Selection (CASS): Cases are also being selected under CASS on the basis of broad based selection filters. List of such cases shall be separately Intimated In d....
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....ective charges. In this regard, IT Authorities concerned must ensure that cases selected for publication in 'Let us Share' are picked up only from tide quality assessments as reported. 4. These instructions may be brought to the notice of all concerned. If considered necessary, a supplementary guideline would be issued subsequently. 5. Hindi version to follow. (Rohit Garg) Deputy-Secretary....