Selective scrutiny guidelines require targeted case selection, data registers, and commissioner discretion in selection methods. Selective scrutiny of summary assessments must follow prescribed criteria and Commissioner specified ceilings where applicable; specified trades (including sugar and paper) and random PAN or periodic based selection may be used so that targeted categories and random picks together form the pool for scrutiny. The indicated percentages are minimum guidelines and may be increased based on manpower. The aim is to identify undisclosed income items rather than to reject book results; rejection needs higher approval. Assessing officers must collect data and maintain the prescribed register for cases subjected to selective scrutiny.
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.
Selective scrutiny guidelines require targeted case selection, data registers, and commissioner discretion in selection methods.
Selective scrutiny of summary assessments must follow prescribed criteria and Commissioner specified ceilings where applicable; specified trades (including sugar and paper) and random PAN or periodic based selection may be used so that targeted categories and random picks together form the pool for scrutiny. The indicated percentages are minimum guidelines and may be increased based on manpower. The aim is to identify undisclosed income items rather than to reject book results; rejection needs higher approval. Assessing officers must collect data and maintain the prescribed register for cases subjected to selective scrutiny.
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