Direction regarding scope of enquiry in cases under ‘Limited Scrutiny’ selected through CASS 2015 & 2016

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..... of enquiry in cases under Limited Scrutiny selected through CASS 2015 2016-regd. Vide Instruction No. 20/2015 dated 29.12.2015 in File of even number, Board has laid down Standard Operating Procedure for handling of cases under Limited Scrutiny which were selected through Computer Aided Scrutiny Selection in CASS Cycle 2015 . In these cases, it was stated that the general scope o .....

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..... iny , the Assessing Officer ( AO ) shall be required to form a reasonable view that there is possibility of under assessment of income if the case is not examined under Complete Scrutiny . In this regard, the monetary limits and requirement of administrative approval from Pr. CIT/CIT/Pr. DIT/DIT, as prescribed in Para 3(d) of earlier Instruction dated 29.12.2015 , shall continue to remain applic .....

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..... des the issue(s) involved in Limited Scrutiny . The AO shall also expeditiously intimate the taxpayer concerned regarding conducting Complete Scrutiny in such cases. 5. It is also clarified that once a case has been converted to Complete Scrutiny , the AO can deal with any issue emerging from ongoing scrutiny proceedings notwithstanding the fact that the reason for such issue have not bee .....

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