Parameters for selection of cases for scrutiny.

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....lsory scrutiny) (i) all assessments involving search and seizure and survey under section 133 A; (ii) all reassessments under section 147, set aside assessments and assessments requiring compulsory scrutiny under section 44AD or 44AE of the Act; (iii) all assessments where the refund claim exceeds Rs. 50 lakhs for Bombay City, Rs. 10 lakhs for Calcutta, Delhi, Madras, Hyderabad, Bangalore....

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....ss (other than from house property), where the returns are filed in Form No. 2A or in Form No. 3; (ii) the returns for the assessment year 1994-95 where the total income returned is more by 30% of the total income returned for the assessment year 1993-94; PROVIDED : (a) the total income for both the assessment year exceeds the basic exemption limits; (b) the total income for the assess....

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....cording to the acknowledgement numbers assigned to the returns of that Ward. Thereafter, the Range Deputy Commissioner will prepare 33 identical slips numbered form 1 to 33. These slips, identically folded, will be put inside a container and one of them will be taken out as in the case of lottery. The number contained in the selected slip will be random start for that ward. Thus if the selected nu....