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Direction regarding scope of enquiry in cases under ‘Limited Scrutiny’ selected through CASS 2015 & 2016

Income Tax - 5/2016 - Dated:- 14-7-2016 - Instruction No. 5/2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 14th of July, 2016 Subject: Direction regar .....

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under Limited Scrutiny which were selected through Computer Aided Scrutiny Selection in CASS Cycle 2015 . In these cases, it was stated that the general scope of enquiry in scrutiny proceedings should be restricted to the relevant parameters which fo .....

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approval of administrative Pr. CIT/CIT/Pr. DIT/DIT. 2. In order to ensure that maximum objectivity is maintained in converting a case falling under Limited Scrutiny into a Complete Scrutiny case, the matter has been further examined and in .....

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equired to form a reasonable view that there is possibility of under assessment of income if the case is not examined under Complete Scrutiny . In this regard, the monetary limits and requirement of administrative approval from Pr. CIT/CIT/Pr. DIT/DI .....

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l or information available on record for forming such view; b. this reasonable view should not be based on mere suspicion, conjecture or unreliable source; and c. there must be a direct nexus between the available material and f .....

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would be restricted to such issues. Only upon conversion of case to Complete Scrutiny after following the procedure outlined above, the AO may examine the additional issues besides the issue(s) involved in Limited Scrutiny . The AO shall also expedit .....

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roceedings notwithstanding the fact that the reason for such issue have not been included in the Note. 6. To ensure proper monitoring in cases which have been converted from Limited Scrutiny to Complete Scrutiny , it is suggested, that pro .....

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