Procedure for Selection of Cases for "Scrutiny" for Non-corporate Assessees

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....n of cases of non-corporate assessees for scrutiny during the current financial year 2003-04, shall be as under : 2. Compulsory scrutiny The following categories of cases shall be compulsorily scrutinised : 1. All cases wherein addition/disallowance of Rs. one lakh and above has been sustained by the CIT(A) in the preceding year. 2. All search & seizure cases. 3. All survey (u/s 133A) cas....

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....scending order of income by running a query on AST as per procedure enclosed in the Annexure. It is clarified here that no separate lists for the cases related to each Assessing Officer or Range shall be prepared and only one consolidated list for all the cases of the CIT charge should be prepared : (i) Out of the top 1000 cases of the charge, one out of three cases from the list so prepared shou....

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.... (f) The final list of cases so selected for scrutiny shall be segregated Assessing Officer-wise by the O/o CIT concerned before the same is sent to the Assessing Officer for issue of notices and further necessary action. (g) The above process must be completed by 31st October, 2003. 4. These Instructions may be brought to the notice of all concerned. Encl: Annexure Commissioner, income-tax ....