GUIDELINES FOR SELECTION OF CASES FOR SCRUTINY DURING 2010-11
a) Value of international transaction as defined u/s 92b exceeds Rs. 15 crores.
b) Cases involving addition in an earlier assessment year in excess of Rs.10 lacs on a substantial and recurring question of law or fact which is confirmed in appeal or is pending before an appellate authority.
c) Cases involving addition in an earlier assessment year on the issue of transfer pricing in excess of Rs.10 Lakhs or more.
d) Assessments in survey cases for the financial year in which survey was carried out This criteria will not apply if all of the following conditions are fulfilled:
(i) There are no impounded books or documents.
(ii) There is no retraction of disclosure made during the survey.
(iii) Declared income, excluding any disclosure made during the survey, is nor less than the declared income of the preceding assessment year.
e) Assessment in Search & Seizure cases to be made under sections 158B, 158BC, 158BD, 153A 153C & 143(3) of the IT Act.
f) Assessments initiated under section 147 / 148 of the IT Act.
g) Assessing Officer may select any return of scrutiny after recording the reasons and obtaining approval of the CCIT/DGIT. The cases under this category should be selected if there are compelling reasons and the case is not selected through CASS. There cases should be watched by CCIT / CIT in respect of the quality of assessment.
- Selection of cases for scrutiny during the financial year 2010-11 will be done primarily through CASS this year. Manual Selection for scrutiny this year will be limited only to a few categories of cases listed below.
- List of cases selected during each month in accordance with the selection criteria mentioned below shall be submitted by the Assessing Officers to their respective Range heads by the 15th of the following month and also displayed on the Notice Board of their office.
- These guidelines are meant only for the use of officers of the Income Tax Department. These are not be disclosed even if a request is made under the right to Information Act, in view of the decision of the Central Information Commission in the case of Shri Kamal Anand Vs Director (ITA-II), CBDT (Order No. CIC/AT/2007/00617 dated 21.02.2008).
a) Value of international transaction as defined u/s 92b exceeds Rs. 15 crores.
b) Cases involving addition in an earlier assessment year in excess of Rs.10 lacs on a substantial and recurring question of law or fact which is confirmed in appeal or is pending before an appellate authority.
c) Cases involving addition in an earlier assessment year on the issue of transfer pricing in excess of Rs.10 Lakhs or more.
d) Assessments in survey cases for the financial year in which survey was carried out This criteria will not apply if all of the following conditions are fulfilled:
(i) There are no impounded books or documents.
(ii) There is no retraction of disclosure made during the survey.
(iii) Declared income, excluding any disclosure made during the survey, is nor less than the declared income of the preceding assessment year.
e) Assessment in Search & Seizure cases to be made under sections 158B, 158BC, 158BD, 153A 153C & 143(3) of the IT Act.
f) Assessments initiated under section 147 / 148 of the IT Act.
g) Assessing Officer may select any return of scrutiny after recording the reasons and obtaining approval of the CCIT/DGIT. The cases under this category should be selected if there are compelling reasons and the case is not selected through CASS. There cases should be watched by CCIT / CIT in respect of the quality of assessment.
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from whr can we find these guidelines?
These guidelines are notified by CBDT every year and are published in vairous journals whenever notified.
where the cases are scrutinized suppose i live in pathankot where the cases of our area will be scrutinized.
what's the past time limit from which the records like bank statements etc can be asked to produce
who could get prosecution if found guilty during scrutiny
Case selected for scrutiny assessment will be dealt with by the assessing authority under whose jurisdiction the return has been filed.
During scrutiny assessment proceedings only records of the relevant assessment year can be asked for unless the previous years records
are relevant for finalisation of assessment proceedings of the A.Y in question.
Its the assessee who will be subject to action under Income Tax Act.