Selection of scrutiny cases.

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....ill be as under: - (i) The following categories of cases shall be compulsorily scrutinised: - (a) All cases where survey action u/s 133A of the Income tax Act, 1961 has been undertaken and additional income has been detected, shall be assessed u/s 143(3)/144 of the Income Tax Act. (b) All cases where report of concealment of income is received from the Investigation Wing of the Department e.g. ....

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....companies and Rs. 10 Lakh in case of non-companies), heavy refunds (Rs. 10 crore and above in case of metropolitan charges and Rs. 1 crore and above in case of other charges) and disproportionate income vis-a-vis turnover. The lists will be approved by CIT, after discussion with the JCIT/Addl. CIT in charge of the Range. (iii)The assessing officers will ensure that all the reasons are recorded be....