Guidelines for selection of cases for scrutiny during the financial-year 2017-2018-regd

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..... Chief-Commissioners of Income-tax All Pr. Directors-General of Income-tax/Directors-General of Income-tax Subject: Guidelines for selection of cases for scrutiny during the financial-year 2017-2018-regd.- 1. In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and criteria for compulsory manual selection of returns/cases requir .....

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..... l stage in favour of revenue or subsequently and further appeal of assessee is pending. (ii) All assessments pertaining to Survey under section 133A of the Income-tax Act, 1961 ('Act') excluding those cases where books of accounts, documents etc. were not impounded and returned income [excluding any disclosure made during the Survey) is not less than returned income of preceding ass .....

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..... tax-exemption/deduction in the return. However, where such order of withdrawal of registration/approval has been reversed/set-aside in appellate proceedings, those cases will not be selected under this clause. (vi) Cases in respect of which specific and verifiable information pointing out tax-evasion is given by any Government Department/Authority. However, before selecting a case for scrutiny .....

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