Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20

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....r, 2019 To All  Pr.  Chief-Commissioners  of  Income-tax/Chief-Commissioner  of  Income-Tax All Pr. Directors-General of Income tax/Directors-GeneraI of Income-tax Sir/Madam Subject: Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20-regarding. 1.  The parameters for manual selection of returns for....

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....al in favor of revenue or subsequently; even if further  appeal of assessee is pending, against such order. (ii) Cases 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 income (excluding any disclosure made during the Survey) is not less than returned income of p....

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....turn. However, where such orders of withdrawal of registration/approval have been reversed/set-aside in appellate proceedings, those cases will not be selected under this clause. (v) Cases in respect of which specific information pointing out tax-evasion for the relevant year is given by any law-enforcement/intelligence/regulatory authority or agency. However, before selecting a return for scru....

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....ere returns are selected for scrutiny through CASS but are not verified by the assessee within the specified period of e-filing and such returns remain unverified before the due date for issue of notice u/s 143(2), should be reopened by issue of notice under section 148 of the Act. (ii) Cases selected for 'Limited Scrutiny' but credible specific information has been/is received from any....