Scrutiny Assessments-some important issues and scope of scrutiny in cases selected through Computer Aided Scrutiny Selection ('CASS')

Limited scrutiny procedures require issue specific questionnaires and notice of selection, with conversion to full scrutiny if broader evasions emerge.

Instruction limits applicability to CASS 2014 cases selected solely on AIR/CIB/26AS parameters; AOs must confine enquiries and questionnaires to those specific data issues and notify assessees of reasons for selection. Under CASS 2015, cases are designated as Limited or Complete Scrutiny: Limited Scrutiny requires immediate communication of reasons, restricted questionnaires under section 142(1), and expedited hearings, but may be converted to Complete Scrutiny upon written approval by a senior tax officer if additional significant escapement requiring broader verification is found. Proposed additions/disallowances require a show cause notice and an opportunity to be heard consistent with natural justice.