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Compulsory manual selection of cases for scrutiny during the Financial Year 2015-2016-regd

Income Tax - 08/2015 - Dated:- 31-8-2015 - Government of India Ministry of Finance Department of Revenue (CBDT) North-Block, IT (A-II) Division New Delhi the 31st of August, 2015 Instruction No. 08/2015 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: - 1. In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and crite .....

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which is either confirmed in appeal or is pending before an appellate authority. c) All assessments pertaining to Survey under section 133A of the Income-tax Act, 1961 ('Act') excluding those cases where books of accounts, documents etc. were not impounded and returned income (excluding any disclosure made during the 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 covere .....

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y the CIT/DIT concerned, yet the assessee has been found to be claiming tax-exemption under section 11 of the Act. However, where such orders of the CIT/DIT have been reversed/set-aside in appellate proceedings, those cases will not be selected under this clause. g) Cases where the approval already granted u/s 10(23C)/35(1)(ii)/35(1)(iii)/10(46) of the Act has been withdrawn by the Competent Authority, yet the assessee has been found claiming tax-exemption/benefit under the aforesaid provisions. .....

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