Scope of enquiry in Limited Scrutiny cases selected under CASS cycles 2017 and 2018 in the context of information provided by any law-enforcement/ intelligence/ regulatory authority or agency
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Limited Scrutiny scope expanded to permit examination of law enforcement information with prior administrative approval, with assessee notification. Assessing Officers in Limited Scrutiny cases from CASS 2017 and 2018 may examine issues arising from credible information provided by law enforcement, intelligence or regulatory agencies with prior administrative approval of the Principal CIT/CIT. The expansion is limited to those specific issues and does not convert the case into Complete Scrutiny. The AO must record reasons, obtain Pr. CIT/CIT approval, intimate the assessee, and may invoke Section 144A and ensure Review/Inspection to prevent fishing and roving enquiries.
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.
Limited Scrutiny scope expanded to permit examination of law enforcement information with prior administrative approval, with assessee notification.
Assessing Officers in Limited Scrutiny cases from CASS 2017 and 2018 may examine issues arising from credible information provided by law enforcement, intelligence or regulatory agencies with prior administrative approval of the Principal CIT/CIT. The expansion is limited to those specific issues and does not convert the case into Complete Scrutiny. The AO must record reasons, obtain Pr. CIT/CIT approval, intimate the assessee, and may invoke Section 144A and ensure Review/Inspection to prevent fishing and roving enquiries.
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