Compulsory Manual Selection of Cases for Scrutiny During Financial Year 2016-17

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..... 2016-2017:- (i) Cases involving addition on a substantial and recurring question of law or fact in earlier assessment year(s), in excess of ₹ 25 lakhs in metro charges at Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata, Mumbai and Pune, while for other charges, quantum of such addition should exceed ₹ 10 lakhs (for transfer pricing cases, quantum of such addition should exce .....

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..... uring the Survey, such cases will not be covered by this exclusion. (iii) Assessments in search and seizure cases to be made under section(s) 158B, 158BC, 158BD, 153A & 153C read with section 143(3) of the Act and also for the returns filed for the assessment year relevant to the previous year in which authorization for search and seizure was executed under section 132 or 132A of the Act. (iv) .....

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..... ing a case for scrutiny under this criterion, Assessing Officer shall be required to take prior administrative approval from the concerned jurisdictional Pr. CIT/Pr.DIT/CIT. 2. Computer Aided Scrutiny Selection (CASS): Cases are also being selected under CASS-2016 on the basis of broad based selection filters. List of such cases has been/is being separately intimated by the Pr.DGIT(Systems) to th .....

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..... cticable to submit the scanned copies thereof through e-mail, in such instances, the Assessing Officer may decide to receive such documents in physical form after recording reasons for the same. 4. It is reiterated that the targets for completion of scrutiny assessments and strategy of framing quality assessments as contained in Central Action Plan document for Financial Year 2016-17 have to be c .....

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..... ning details of at least 25 quality assessment orders from their respective charges. It may further be the endeavour that cases selected for publication in 'Let us Share' are picked up only from the quality assessments as reported. 5. These instructions may be brought to the notice of all concerned for necessary compliance. [F.NO.225/176/2016/ITA.II]
Circular, Trade Notice, Public No .....

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