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of <h1>CBDT Clarifies Scrutiny Assessments: Limited vs Complete Scrutiny Under CASS System; Focus on AIR/CIB/26AS Data.</h1> The Central Board of Direct Taxes (CBDT) issued clarifications regarding scrutiny assessments under the Computer Aided Scrutiny Selection (CASS) system. Instruction No. 7/2014 applies only to cases selected based on AIR/CIB/26AS data, limiting the scope of enquiry to these parameters. For CASS-2015, cases are categorized into 'Limited Scrutiny' and 'Complete Scrutiny.' 'Limited Scrutiny' focuses on specific issues, while 'Complete Scrutiny' may be initiated if significant income discrepancies are found, subject to approval. Assessing Officers must provide reasons for scrutiny and allow taxpayers to respond to proposed adjustments, ensuring compliance with natural justice principles.
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