Manual scrutiny selection criteria require specified categories of tax returns to undergo detailed scrutiny under prescribed procedures. Instruction No. 06/2014 mandates compulsory manual selection of specified categories of income-tax returns for scrutiny, including cases with confirmed or pending large additions on recurring legal or factual issues, substantial transfer pricing additions, survey-based assessments with disclosures or impounded records, search and seizure related assessments, returns filed after reopening notices, and cases where exemption registrations or approvals are denied yet claimed. It requires parallel CASS selection, completion of all scrutiny assessments through the AST system, and monitoring by senior authorities who must report quality assessment orders for review.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual scrutiny selection criteria require specified categories of tax returns to undergo detailed scrutiny under prescribed procedures.
Instruction No. 06/2014 mandates compulsory manual selection of specified categories of income-tax returns for scrutiny, including cases with confirmed or pending large additions on recurring legal or factual issues, substantial transfer pricing additions, survey-based assessments with disclosures or impounded records, search and seizure related assessments, returns filed after reopening notices, and cases where exemption registrations or approvals are denied yet claimed. It requires parallel CASS selection, completion of all scrutiny assessments through the AST system, and monitoring by senior authorities who must report quality assessment orders for review.
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