Selection of cases for sample scrutiny.

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.... board, that in supersession of all the earlier instruction on the subject, following procedure would be adopted in this respect with immediate effect:- i) 5% of the cases where assessments are completed in a summary manner will be taken up for scrutiny on a random sample basis. The Commissioner will lay down a random number and the cases would be selected for sample scrutiny on the basis of th....

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....n received or not. The fact that the case has been selected for assessment after a scrutiny should be marked by a rubber stamp on the folder, the order-sheet and on the return of income for the relevant assessment year, which should read selected for sample scrutiny. The ITO should also put his initials below such stamp on the return. vi) Some of these cases should invariably be chosen by the I....