CBDT made instruction as which cases will come into scrutiny for financial year 2014-15. Manual section of cases will be mandatory for scrutiny for financial year 2014-15. Full instruction is as under.
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 scrutiny d ing the financial-year 2014-2015:-
(a) Cases involving addition in an earlier assessment year in
excess of Rs. 10 lakhs on a substantial and recurring question of law or fact which is
confirmed in appeal or is pending before an appellate authority.
(b) Cases involving addition in an earlier assessment year on
the Issue of transfer pricing in excess of Rs. 10 crore or more on a substantial
and recurring question of Jaw or fact which is confirmed in appeal or is pending
before an appellate authority.
(c) All assessments pertaining to Survey under section 133A
of the Act excluding the cases where there are no impounded books of
accounts/documents and returned income excluding any disclosure made during the Survey is
not less than returned income of preceding assessment year. However, where assessee
retra u 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 1588, 1588C, 1588D, 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 132 or 132A of the
Act.
(e) Returns filed in response to notice under section 148 of
the Act.
(f) Cases where registration u/s 12AA of the IT Act has not been
granted or has been cancelled by the CIT/DIT concerned, yet the assessee has
been found I to beclaiming 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 order denying
the approval u/s 10(23C) of the Act or withdrawing the approval already granted has been passed by the Competent
Authority, yet the assessee has been found claiming tax-exemption under the
aforesaid provision of the Act.
(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 under CASS on the basis of broad based selection filters. list of such cases
shall be separately Intimated In due course by the
DGIT(Systems) to the jurisdictional authorities
concerned.
3. It Is reiterated that the targets for completion of
scrutiny assessments and strategy framing assessments as contained in Central Action Plan
document for Financial-Year 2014-2015 has to be complied with and it must be ensured that all scrutiny
assessment orders including the cases selected under the manual criterion are completed through
the AST system software only Further, in order to ensure the quality of assessments being framed,
Pr. CCsIT/C.CsIT/Pr. DsGIT/DsGIT should evolve a suitable monitoring mechanism and by 30'
April, 2015, such authorities shall send a report to the respective 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 tide quality assessments as reported.
4. These instructions may be brought to the notice of all
concerned. If considered neccessary, supplementary guideline would be issued subsequently.
5. Hindi version to follow.
