Cases not to be considered for sample scrutiny. - Income Tax - 1932/1995

INSTRUCTION NO. 1932/1995 Dated: October 27, 1995 Section(s) Referred: 143(3) Statute: Income - Tax Act, 1961 he Parameters for selection of cases for scrutiny during financial year 1994-95 were laid down by the Board in its Instruction No. 1917 dated 3.6.1994 (F.No. 225/125/94-ITA-II). Further, vide D.O.F.No.225/113/94-ITA-II dated 20.6.1995 and Instruction No.1922 dated 9.3.1995 the same Parameters were directed to be applied for selection of cases during financial year 1995-96 also. 2. As per para 2 of Instruction No. 1917, certain categories of cases are not required to be considered for sample scrutiny. The Board has considered the issue whether the cases covered by the provisions of section 44AD(1) and section 44AE(1) (except cases requiring compulsory scrutiny under class 'A' of Board's Instruction No. 1917 supra) should also be excluded from the category of sample scrutiny cases. It has been decided that the cases covered by the above referred provisions shall also not be considered for sample scrutiny. The Instruction No. 1917 may be treated as modified to this extent. 3. It has also come to the notice of the Board that in some of the changes the sample scrutiny cases are not being selected as per the procedure laid down in Instruction No. 1917. The Chief Commissioners/Directors General should ensure that prescribed procedure is uniformly followed by all the officers.