Selection for scrutiny: compulsory and randomized criteria determine which non-corporate returns are scrutinised under income tax procedure. Procedure mandates compulsory scrutiny for specified categories including sustained appellate additions, search and seizure, survey under section 133A, inter-agency or credible information of evasion, and significant international transactions. For other non-corporate non-salary returns processed on AST, the CIT must prepare a single descending-income consolidated list for the charge and apply stratified random sampling across top, middle and remaining tiers; ineligible company, salary or time-barred cases are ignored. The CCIT must certify selections and the CIT office must segregate cases AO-wise before issuing notices, using the AST executive query to generate the list.
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Provisions expressly mentioned in the judgment/order text.
Selection for scrutiny: compulsory and randomized criteria determine which non-corporate returns are scrutinised under income tax procedure.
Procedure mandates compulsory scrutiny for specified categories including sustained appellate additions, search and seizure, survey under section 133A, inter-agency or credible information of evasion, and significant international transactions. For other non-corporate non-salary returns processed on AST, the CIT must prepare a single descending-income consolidated list for the charge and apply stratified random sampling across top, middle and remaining tiers; ineligible company, salary or time-barred cases are ignored. The CCIT must certify selections and the CIT office must segregate cases AO-wise before issuing notices, using the AST executive query to generate the list.
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