Manual selection for scrutiny: mandatory case categories defined and e mail based paperless assessment extended in metros. Manual selection mandates compulsory scrutiny of returns showing substantial recurring additions finalized or confirmed on appeal, survey cases where impounded books alter returned income, search and seizure assessments and returns filed after reopening, claims to exemption despite denial or cancellation of registration, entities claiming research or educational deductions, and cases with verifiable government intelligence of evasion subject to administrative approval. CASS 2016 operates in parallel, and e mail based paperless assessment is extended to specified metros with opt out and limited physical submission exceptions.
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 selection for scrutiny: mandatory case categories defined and e mail based paperless assessment extended in metros.
Manual selection mandates compulsory scrutiny of returns showing substantial recurring additions finalized or confirmed on appeal, survey cases where impounded books alter returned income, search and seizure assessments and returns filed after reopening, claims to exemption despite denial or cancellation of registration, entities claiming research or educational deductions, and cases with verifiable government intelligence of evasion subject to administrative approval. CASS 2016 operates in parallel, and e mail based paperless assessment is extended to specified metros with opt out and limited physical submission exceptions.
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