Guidelines for selection of cases for assessment under section 143(3) of the Income-tax Act, 1961.

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....section 143(3) of the Income-tax Act, 1961 - regarding. The following parameters shall henceforth apply for selection of cases for assessment under section 143(3). (i) The concept of limited scrutiny introduced vide Instruction no. 1938 dated 17th May, 1996 (F.No. 225/11/96-ITA-II) as modified from time to time will no longer be applicable. (ii) The selection of cases for assessment under....

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....even distribution of work among different assessment units. (iv) All assessments relating to (1) search and seizure, (2) survey under section 133A, (3) re-assessment under section 147, (4) set aside assessment and cases where assessment under section 143(3) becomes mandatory in order to comply with directions of the Supreme Court/High Court/Special Courts, will continue to be made unde....

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....uctions shall be completed on or before 30th September of the financial year. The concerned assessees should be informed individually about their cases having been selected for assessment under section 143(3) by the concerned Joint Commissioner/Additional Commissioner. 6. In exceptional cases, for reasons to be recorded in writing, the Chief Commissioners/Directors General may approve selection....