TMI BlogCompulsory manual selection of cases for scrutiny during the Financial Year 2015-2016-regd:X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2015-2016-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Survey) is not less than returned income of preceding assessment year. However, where assessee retracts the disclosure made during the Survey, such cases will not be covered by this exclusion. d) Assessments in search and seizure cases to be made under section(s) 158B , 158BC , 158BD , 153A 153C read with section 143(3) of the Act and also for the returns filed for the assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions. h) Cases in respect of which specific and verifiable information pointing out tax-evasion is 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective Zonal Member with a copy to Member (IT) containing details of at least 50 quality assessment orders from their respective charges. In this regard, IT Authorities concerned must ensure that cases selected for publication in 'Let us Share' are picked up only from the quality assessments as reported. 4. These instructions may be brought to the notice of all concerned. 5. Hindi v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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