https://www.taxtmi.com/circulars?id=53002 Instruction No. 06/2014 mandates compulsory manual selection of specified categories of income-tax returns for scrutiny, including cases with confirmed or pending large additions on recurring legal or factual issues, substantial transfer pricing additions, survey-based assessments with disclosures or impounded records, search and seizure related assessments, returns filed after reopening notices, and cases where exemption registrations or approvals are denied yet claimed. It requires parallel CASS selection, completion of all scrutiny assessments through the AST system, and monitoring by senior authorities who must report quality assessment orders for review. en-us Tue, 02 Sep 2014 00:00:00 +0530 Sat, 06 Sep 2014 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53002 Instruction No. 06/2014 mandates compulsory manual selection of specified categories of income-tax returns for scrutiny, including cases with confirmed or pending large additions on recurring legal or factual issues, substantial transfer pricing additions, survey-based assessments with disclosures or impounded records, search and seizure related assessments, returns filed after reopening notices, and cases where exemption registrations or approvals are denied yet claimed. It requires parallel CASS selection, completion of all scrutiny assessments through the AST system, and monitoring by senior authorities who must report quality assessment orders for review. Circulars Income Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53002