Guidelines for selection of cases for scrutiny during the financial-year 2017-2018-regd

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....missioners of Income-tax/Chief-Commissioners of Income-tax All Pr. Directors-General of Income-tax/Directors-General of Income-tax Subject: Guidelines for selection of cases for scrutiny during the financial-year 2017-2018-regd.- 1. In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and criteria for compulsory manual selection ....

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....p;and assessee has not filed further appeal; or c) such an addition has been confirmed at 1st appeal stage in favour of revenue or subsequently and further appeal of assessee is pending. (ii) All assessments pertaining to Survey under section 133A of the Income-tax Act, 1961 ('Act') excluding those cases where books of accounts, documents etc. were not impounded and returned in....

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....lled/withdrawn by the competent authority, yet the assessee has been claiming tax-exemption/deduction in the return. However, where such order of withdrawal of registration/approval has been reversed/set-aside in appellate proceedings, those cases will not be selected under this clause. (vi) Cases in respect of which specific and verifiable information pointing out tax-evasion is given by any G....