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2nd Cycle of CASS for returns filed during Financial Year 2009-10-Selection of cases for scrutiny through Computer Assisted Selection of Cases (CASS) program on parameter decided by CBDT-Reg
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Computer Assisted Selection of Cases (CASS) controls require system-generated assessment notices before PAN migration and centralized run. Second-cycle CASS will be run centrally; section 143(2) notices selected by CASS must be generated from the system by the Assessing Officer with PAN jurisdiction, with a new AST field to record notice service dates. PAN migration for selected cases is held until system-generated notices are printed to allow migration. Manual selections per CBDT guidelines must be entered into the CASS system, and agriculture-income selections may be disapproved by the CCIT per user-manual procedure.
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Computer Assisted Selection of Cases (CASS) controls require system-generated assessment notices before PAN migration and centralized run.
Second-cycle CASS will be run centrally; section 143(2) notices selected by CASS must be generated from the system by the Assessing Officer with PAN jurisdiction, with a new AST field to record notice service dates. PAN migration for selected cases is held until system-generated notices are printed to allow migration. Manual selections per CBDT guidelines must be entered into the CASS system, and agriculture-income selections may be disapproved by the CCIT per user-manual procedure.
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