https://www.taxtmi.com/circulars?id=54170 Instruction limits applicability to CASS 2014 cases selected solely on AIR/CIB/26AS parameters; AOs must confine enquiries and questionnaires to those specific data issues and notify assessees of reasons for selection. Under CASS 2015, cases are designated as Limited or Complete Scrutiny: Limited Scrutiny requires immediate communication of reasons, restricted questionnaires under section 142(1), and expedited hearings, but may be converted to Complete Scrutiny upon written approval by a senior tax officer if additional significant escapement requiring broader verification is found. Proposed additions/disallowances require a show cause notice and an opportunity to be heard consistent with natural justice. en-us Tue, 29 Dec 2015 00:00:00 +0530 Tue, 29 Dec 2015 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54170 Instruction limits applicability to CASS 2014 cases selected solely on AIR/CIB/26AS parameters; AOs must confine enquiries and questionnaires to those specific data issues and notify assessees of reasons for selection. Under CASS 2015, cases are designated as Limited or Complete Scrutiny: Limited Scrutiny requires immediate communication of reasons, restricted questionnaires under section 142(1), and expedited hearings, but may be converted to Complete Scrutiny upon written approval by a senior tax officer if additional significant escapement requiring broader verification is found. Proposed additions/disallowances require a show cause notice and an opportunity to be heard consistent with natural justice. Circulars Income Tax Tue, 29 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54170