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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CBDT Circular Stresses Detailed Scrutiny for Tax Evasion Detection; Calls for In-depth Investigation and Prosecution Preparedness</h1> The circular issued by the Central Board of Direct Taxes (CBDT) on June 3, 1985, emphasizes the need for meticulous scrutiny assessments to curb tax evasion. It highlights that routine assessments undermine the purpose of scrutiny and calls for intensive investigation to ensure taxpayer compliance. Assessing officers are advised to identify potential prosecution cases based on various indicators such as increased wealth or unsatisfactory accounts. The steps for detecting fraud, gathering evidence, and preparing prosecution cases, emphasizing the importance of maintaining original documents and recording statements. Prosecution proposals must be thoroughly prepared and approved by the Board, with careful drafting of complaints.
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