Selection of scrutiny cases: mandatory categories and procedural safeguards govern assessments and officer accountability. Compulsory scrutiny applies to cases where survey has detected additional income, where concealment reports are received from investigative or enforcement agencies, and where departmental issues with tax impact above prescribed thresholds warrant limited scrutiny. DCIT/ACIT and ITOs must propose scrutiny lists based on departmental information and scrutiny potential-including large deductions, significant refunds and disproportionate income-subject to CIT approval after consultation with JCIT/Addl. CIT. Assessing officers must record reasons before selection, conduct investigations under JCIT/Addl. CIT supervision, and are fully accountable; Addl. CIT/JCIT should assign cases evenly by workload.