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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/Ch .....

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ria for manual selection of returns/cases for scrutiny during the financial-year 2015-2016:- a) Cases involving addition in an earlier assessment year in excess of ₹ 10 lakhs on a substantial and recurring question of law or fact which is eithe .....

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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. wer .....

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d 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 year relevant to the previous year i .....

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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 .....

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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/D .....

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se by the Pr.DGIT(Systems) to the jurisdictional authorities concerned. 3. It is reiterated that the targets for completion of scrutiny assessments and strategy of framing quality assessments as contained in Central Action Plan document for Financial .....

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