Consolidation of earlier instructions u/s 143 r.w. section 142 towards a Non-Adversarial Tax Regime providing scope of enquiry in cases selected for scrutiny.

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....f earlier instructions and issuance of further directions in this regard. Accordingly, CBDT hereby directs that the officials of the Income-tax Department must adhere to the following guidelines for achieving such objective: i.    Letter dated 21-8-2014 of Chairman, CBDT on cleanliness and punctuality should be implemented in letter and spirit as these are the basic requirements of an efficient and taxpayer centric organisation. ii.   Any appointment given to the public must be honoured and such appointments should not be cancelled or postponed without any unavoidable reason, especially when the assessee/representative is willing to attend. iii.   Despite less than one percent cases being selected....

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....authorities are required to ensure that these instructions are duly followed. v.   Instruction No. 7 of 2014 dated 26-9-2014 clarifies that ordinarily in scrutiny cases selected on the basis of AIR/CIB/26AS information, the scrutiny shall be limited to that information. Wider scrutiny would be possible only with the sanction of Principal Commissioner of Income-tax/ Commissioner of Income-tax in specified cases and under the monitoring of the Range Head. (Such cases form 25-30% of the total scrutiny basket, thus limiting the cases of full scrutiny). vi.    Withholding of refunds due to mismatch of TDS data has been sought to be remedied through Instruction No. 5 of 2013 dated 8-7-2013 which provides for grant o....

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....rafted. Hence, in stations having more than one Chief Commissioner of Income-tax (CCIT) the decision to file a reference before the High Court will be taken by two CCsIT including the CCIT in whose jurisdiction the matter lies. The Principal CCIT/CCIT (CCA) concerned may issue directions for pairing of CCsIT for this purpose. In case of disagreement between the two CCsIT, the matter will be referred to the Principal CCIT/CCIT (CCA). For references in the jurisdiction of the Principal CCIT/CCIT (CCA), in case of disagreement, the matter will be referred to the CCIT-II. xi.   Any regime where taxpayers' grievances are not attended to in time may be considered adversarial. Time limits have been set out for their disposal under....