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

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....rected to state that the criteria and procedure for selection 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 b....

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....3, filed upto 31-3-2003 and processed on AST software. (b)    Random selection of cases will be done by the CIT and monitored by the CCIT concerned. (c)     Taking a CIT charge as basis all the cases of CIT charge (not Assessing Officer wise or Range-wise should be arranged in descending order of income by running a query on AST as per procedure e....

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....he case so selected is a company or a salary case, or a case when the time limit for issue of notice has elapsed the same should not be selected for scrutiny and ignored, irrespective of the fact that this may lead to reduction in the number of cases finally selected for scrutiny. (e)     The final list of cases so selected shall be certified by the CCIT concerned befor....