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of <h1>CBDT Limits Scope of Enquiries for 2014-2015 Scrutiny Cases; Focus on Specific Issues Triggering Selection.</h1> The Central Board of Direct Taxes (CBDT) has issued instructions to limit the scope of enquiry in scrutiny cases selected during the Financial Year 2014-2015 under the Computer Aided Scrutiny Selection (CASS) system. These cases, selected based on discrepancies in AIR, CIB, or 26AS data, should focus solely on verifying the specific issues that prompted their selection. Assessing Officers are directed to restrict their inquiries to these points and expedite proceedings. If potential income escapement over Rs. 10 lakhs (Rs. 5 lakhs for non-metro areas) is found, comprehensive scrutiny may be initiated with approval from the Pr. CIT/DIT.
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