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Scrutiny guidelines issued by CBDT

Scrutiny guidelines issued by cbdt
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North-Block, IT (A-II) Division
New Delhi the 2 nd day of September, 2014

All Pr. Chief-Commissioners of lncome·tax/Chief Commissioners of Income-tax
All Pr. Directors-General of Income-tax/Directors-General of Income-tax



Subject: Compulsory Manual selection of cases for scrutiny  during the financial Year 2014·15-regd:-

1.    In Suppression of earlier Instructions on the above subject, the Board hereby lays down the following  procedure and criteria  f  manual selection  of  returns/cases  for  scrutiny during 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 law 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  retracts 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 158B, 158BC, 158BD, 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 Ac

(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 to  be claiming tax-exemption  under section 11of 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 or scrutiny assessments and strategy framing quality assessments as contained in Central Action Plan document for Financial Year 2014-15 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. CCslT/CCsIT/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 w 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 t 'e quality assessments as reported.

4.    These instructions may be brought to the notice of all concerned. If considered  necessary, a supplementary guideline would be issued subsequently.

5.    Hindi version to follow

(Rotlit Garg)
Deputy·Se retary to the Government of India

F No. 225/229/2014/ITA-II

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