9911796707
TMI BlogParameters for selection of cases for scrutiny.X X X X Extracts X X X X X X X X Extracts X X X X ..... involving search and seizure and survey under section 133 A; (ii) all reassessments under section 147, set aside assessments and assessments requiring compulsory scrutiny under section 44AD or 44AE of the Act; (iii) all assessments where the refund claim exceeds Rs. 50 lakhs for Bombay City, Rs. 10 lakhs for Calcutta, Delhi, Madras, Hyderabad, Bangalore, Ahmedabad and Rs. 1 lakh for other citi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns are filed in Form No. 2A or in Form No. 3; (ii) the returns for the assessment year 1994-95 where the total income returned is more by 30% of the total income returned for the assessment year 1993-94; PROVIDED : (a) the total income for both the assessment year exceeds the basic exemption limits; (b) the total income for the assessment year 1993-94 does not exceed Rs. 5 lakhs; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns of that Ward. Thereafter, the Range Deputy Commissioner will prepare 33 identical slips numbered form 1 to 33. These slips, identically folded, will be put inside a container and one of them will be taken out as in the case of lottery. The number contained in the selected slip will be random start for that ward. Thus if the selected number for example is 12 then the 12th, 45th, 78th, 111t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment units. 6. The Board has also decided that the non-filers should be severely dealt with. Accordingly, if returns are not voluntarily filed by the due dates specified in the Act, notices under section 142(1)/148 should be issued in all the cases and also effectively pursued thereafter. However, Where the returns are filed in response to the notices, the criteria for selecting cases for scr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
