TaxTMI 
TaxTMI 
Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 - procedure for compulsory selection in such cases
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....ancial Year 2022-23 - procedure for compulsory selection in such cases - regarding. Kindly refer to the above. 2. The parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2022-23 and procedure for compulsory selection in such cases are prescribed as under: S. No Parameter Procedure for compulsory selection 1 Cases pertaining to survey u/s 133A of the Income-tax Act, 1961 (Act) Returns filed for the assessment year relevant to the previous year in which survey was conducted under section 133A of the Act subject to exclusion below: Exclusion: Cases, where following conditions are satisfied, are excluded from selection for compulsory scruti....
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....sponse to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 143(2) of the Act. Where such cases are not centralized and no Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 142(1) of the Act calling for information. 2.2 Search & seizure/requisition on or after 01.04.2021: Assessments in cases arising from search & seizure actions/requisitions u/s 132/132A conducted on or after 01.04.2021, for returns pertaining to A.Y. 2021-22. The cases shall be selected for scrutiny with prior administrative approval of Pr. CIT/Pr. DIT/CIT/DIT concerned, who shall ensure that such cases are transferred to Centr....
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....on by the Assessing Officer concerned. (ii) Cases not covered in (i) above: The Assessing Officer shall upload the underlying documents, on the basis of which notice u/s 148 was issued, on ITBA, for access by NaFAC. The Directorate of Income-tax (Systems) shall forward these cases to NaFAC, which will take further necessary action. Notice u/s 143(2)/142(1) of the Act calling for information shall be served on the assessee through NaFAC. 5 Cases related to registration/ approval under various sections of the Act, such as 12A, (iia)/ (iii), 10(23C), etc. Cases where registration/approval under various sections of the Act, such as section 12A, 35(1)(ii)/ (iia)/ (iii), 10(23C), ....
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.... if further appeal of assessee is pending, against such order. The Assessing Officer shall prepare a list of cases falling under this parameter with prior administrative approval of Pr. CIT/Pr.DIT/CIT/DIT concerned. The list of such cases shall be submitted by the Pr. CIT/Pr.DIT/CIT/DIT to the Pr.CCIT concerned for onward transmission to NaFAC with a copy marked to DGIT(Systems). Notice u/s 143(2) of the Act shall be served on the assessee through NaFAC. 7 Cases related to specific information regarding tax-evasion Cases, in respect of which: (a) specific information pointing out tax-evasion for the relevant assessment year is provided by any law-enforcement agency, (Investigation....
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....all, as earlier, continue to be handled by these charges. 5. As per the amendments brought by Finance Act 2021, the time limit for service of notice u/s 143(2) of the Act has been reduced to three months from end of the Financial Year in which the return is filed. Therefore, selection of cases and transfer of cases, wherein assessments have to be completed in faceless manner, to NaFAC shall be completed positively by 31.05.2022. In cases selected for compulsory scrutiny, service of notice u/s 143(2) of the Act shall be completed by 30.06.2022. 6. These instructions may be brought to the notice of all concerned for necessary compliance. (Ravinder Maini) Director (ITA-Il), CBDT ************** NOTES:- ....