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TMI BlogGuidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 - procedure for compulsory selection in such casesX X X X Extracts X X X X X X X X Extracts X X X X ..... s - regarding. Kindly refer to the above. 2. The parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2022-23 and procedure for compulsory selection in such cases are prescribed as under: S. No Parameter Procedure for compulsory selection 1 Cases pertaining to survey u/s 133A of the Income-tax Act, 1961 (Act) Returns filed for the assessment year relevant to the previous year in which survey was conducted under section 133A of the Act subject to exclusion below: Exclusion: Cases, where following conditions are satisfied, are excluded from selection for compulsory scrutiny: 1. books of accounts, documents, etc. were not impounded; 2. returned income (excluding any disclosure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 142(1) of the Act calling for information. 3 Cases in which notices u/s 142(1) of the Act, calling for return, have been issued & no returns have been furnished Cases where no return has been furnished in response to a notice u/s 142(1) of the Act. The Assessing Officer shall upload the underlying documents, on the basis of which notice u/s 142(1) was issued, on ITBA, for access by National Faceless Assessment Centre (NaFAC). The Directorate of Income-tax (Systems) shall forward these cases to NaFAC, which will take further necessary action. Notice u/s 142(1) of the Act calling for information shall be served on the assessee through NaFAC. 4 Cases in which notices u/s 148 of the Act have been issued Cases wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f registration/approval have been reversed/set-aside in appellate proceedings, those cases will not be selected under this clause. The Assessing Officer shall prepare a list of cases falling under this parameter with prior administrative approval of Pr. CIT/Pr.DIT/CIT/DIT concerned. The list of such cases shall be submitted by the Pr. CIT/Pr.DIT/CIT[DIT to the Pr.CCIT concerned for onward transmission to NaFAC with a copy marked to DGIT(Systems). Notice u/s 143(2) of the Act shall be served on the assessee through NaFAC. 6 Cases involving addition in an earlier assessment year(s) on a recurring issue of law or fact and/or law and fact Where the addition in an earlier assessment year(s) on a recurring issue of law or fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the underlying documents containing specific information regarding tax evasion, for access by NaFAC. The list of such cases shall be submitted by the Pr. CIT/Pr.DIT/CIT/DIT to the Pr.CCIT concerned for onward transmission to NaFAC with a copy marked to DGIT(Systems). Notice u/s 143(2) of the Act shall be served on the assessee through NaFAC. 3. It is clarified that where return has been furnished in response to notice u/s 142(1) of the Act and such notice u/s 142(1) of the Act was issued due to the information contained in NMS Cycle/SFT information/information received from Directorate of I&CI, such return will not be taken up for compulsory scrutiny. Selection of such cases for scrutiny will be done through CASS cycle. 4. The cases s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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