TaxTMI 
TaxTMI 
Compulsory Manual Selection of Cases for Scrutiny During Financial Year 2016-17
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....s for compulsory scrutiny during the financial year 2016-2017:- (i) Cases involving addition on a substantial and recurring question of law or fact in earlier assessment year(s), in excess of Rs. 25 lakhs in metro charges at Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata, Mumbai and Pune, while for other charges, quantum of such addition should exceed Rs. 10 lakhs (for tra....
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....than returned income of preceding assessment year. However, where assessee retracts the disclosure made during the Survey, such cases will not be covered by this exclusion. (iii) Assessments in search and seizure cases to be made under section(s) 158B, 158BC, 158BD, 153A & 153C read with section 143(3) of the Act and also for the returns filed for the assessment year relevant to the previ....
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....pect of which specific and verifiable information pointing out tax evasion is given by any Government Department/Authority. However, before selecting a case for scrutiny under this criterion, Assessing Officer shall be required to take prior administrative approval from the concerned jurisdictional Pr. CIT/Pr.DIT/CIT. 2. Computer Aided Scrutiny Selection (CASS): Cases are also being selected un....
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....ning or subsequently during the course of assessment proceedings. Further, in cases which require submission of voluminous documents and it is not practicable to submit the scanned copies thereof through e-mail, in such instances, the Assessing Officer may decide to receive such documents in physical form after recording reasons for the same. 4. It is reiterated that the targets for completion ....