Guidelines for selection of cases for assessment under section 143(3) of the Income tax and transfer of cases during Financial year 2000-2001.

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..... inancial year 2000-2001- regarding. Having regard to the emphasis given to the Action Plan items for the fiscal year 2000-2001, it has been decided that selection of cases for scrutiny will not be done over a wide range of cases. The selection for scrutiny will be limited to the following types of cases:- a) search and seizure assessments; b) assessments following a survey under section under .....

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..... f search and seizure cases requiring centralization under(CIT) Central or with one particular assessing officer in non-Central charges. The said ban will also not be applicable in cases where decentralization involving the transfers out of the Central charges to non-Central charges is effected. A copy of the transfer orders passed in such cases should invariably be sent to the computer center fo .....

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