Suggestions of CCsIT/DsGIT.

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....orms prescribed by the Board will be segregated and dealt with. These cases will be referred to as cases selected for 'Investigation'; c) cases which require limited scrutiny in respect of legal issues and facts having a bearing on subsequent years' assessments alone will be identified and taken up for scrutiny assessment. No other routine details would be called by the Assessing Officers. This category of cases will hereafter be referred as cases selected for 'limited scrutiny'. The Board has decided to implement this recommendation in respect of cases assessed with the DCIT(Spl.Range) and in cases of corporated assessees in respect of returns received for the Assessment Year 1995-96 and the returns received in financial year 1996-97....

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....d list, the Assessing officer will take the prior approval of his immediate superior officer, Dy.CIT/Addl.CIT or CIT and proceed to make the adjustment as per law. The residuary clause in any case will not be involved for carrying out adjustments requiring detailed investigation or in depth scrutiny. 6. In the course of 'limited scrutiny' a situation may arise which may necessitate a more detailed scrutiny. For example, ascertaining correct admissible deduction may lead to disclosure of false or unsatisfactory explanations. Such cases be converted from limited scrutiny to 'investigation' category with prior approval of CIT/Addl.CIT Range. 7. The Range DCIT or the CIT(in cases of DCIT, Special Range) will also check on sample basis the....

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....se duty not included in the turnover. (iii) Central Tax dues such as excise, central sales tax of earlier years paid during this year. (iv) Verification of TDS receipt reveal more than what is disclosed in the return. III. Any addition/disallowance which is required to be made to give effect to departmental instructions and circulars etc. (Illustration: Instruction No.1022 on disallowability of interest for late payment of P.F.dues.) IV) Cases where there are decisions of High courts in favour of revenue contrary to which the assessee has made certain claims.(Illustration: Decision of Calcutta High Court in the case of Investors Corpn.Vs. CIT 201-ITR-378). V. Cases where there are decisions have not been accepted by the Depar....