Procedure for Selection of Cases for "Scrutiny" for Non-corporate Assessees

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..... n of earlier Instruction on the above subject I am directed to state that the criteria and procedure for selection of cases of non-corporate assessees for scrutiny during the current financial year 2003-04, shall be as under : 2. Compulsory scrutiny The following categories of cases shall be compulsorily scrutinised : 1. All cases wherein addition/disallowance of Rs. one lakh and abov .....

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..... ored by the CCIT concerned. ( c ) Taking a CIT charge as basis all the cases of CIT charge (not Assessing Officer wise or Range-wise should be arranged in descending order of income by running a query on AST as per procedure enclosed in the Annexure. It is clarified here that no separate lists for the cases related to each Assessing Officer or Range shall be prepared and only one consolidate .....

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..... ber of cases finally selected for scrutiny. (e) The final list of cases so selected shall be certified by the CCIT concerned before the same is sent to the Assessing Officer for further action. ( f ) The final list of cases so selected for scrutiny shall be segregated Assessing Officer-wise by the O/o CIT concerned before the same is sent to the Assessing Officer for issue of notices .....

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