1 st 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 parameters decided by CBDT - Regarding.
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Computer Assisted Selection of Cases: centralised compulsory selection for income tax returns with AO feedback and notice controls. CASS will be run centrally for returns filed in FY 2009 10 on CBDT approved parameters; selection is compulsory and non score based, manual selections must be entered, AOs can view CIB data and must record scrutiny feedback, notices u/s 143(2) are to be generated only by officers with jurisdictional PAN, and AOs can enter notice service dates in AST. Selection under 'Agriculture income' may be disapproved by CCIT as per user manual procedures.
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Computer Assisted Selection of Cases: centralised compulsory selection for income tax returns with AO feedback and notice controls.
CASS will be run centrally for returns filed in FY 2009 10 on CBDT approved parameters; selection is compulsory and non score based, manual selections must be entered, AOs can view CIB data and must record scrutiny feedback, notices u/s 143(2) are to be generated only by officers with jurisdictional PAN, and AOs can enter notice service dates in AST. Selection under "Agriculture income" may be disapproved by CCIT as per user manual procedures.
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